The Effect of Internal Control Factors on the Accountability of the Auditor at the Inspectirate of Jombang District

Abstract

Government Regulation Number 60 of 2008 on Government Internal Control System is a manifestation of government commitment in order to improve the performance, transparency and accountability of state finance management and to clarify the role of internal control. This study aims at testing and analyzing the influence of internal control factors to auditors who work in the inspectorate of Jombang District. The population in this study are all auditors working in Jombang inspectorate which amounted to 35 auditors. The research sampling uses census method with unit of analysis as many as 35 auditors at Inspectorate of Jombang District. The type of this research is quantitative research using multivariate statistical analysis by using multiple regression analysis. The tests used are validity, reliability, and hypothesis testing. The result of the research proves that controll environment, management risk assessment, activity control, communication and information, and monitoring affect on auditor accountability in the Inspectorate of Jombang District. Based on the results and discussion of the research, the conclusion that can be taken is the auditor at the Inspectorate of Jombang District should pay attention and keep the compliance of internal control because it will make auditor accountability awake.

Pengaruh Audit Internal Dan Kinerja Karyawan Terhadap Pengendalian Internal Serta Dampaknya Terhadap Pencegahan Kecurangan Di Pt. Commit Trans Angkasa Dengan Menggunakan Metode Analisis Jalur

“…Pada penelitian ini melihat peran audit internal yang ditinjau dari prosedur pengendalian internal. Lingkungan pengendalian adalah suatu atmosfir individu pada suatu organisasi dalam melakukan kegiatan dan melaksanakan tanggungjawab atas pengendalian di bidangnya (Febriana et al, 2017). Pada penelitian yang dilakukan oleh Wijaya et al (2016) bahwa profesionalisme seorang auditor internal berpengaruh terhadap efektivitas sistem pengendalian internal, selain profesionalisme seorang auditor, pengalaman kerja auditor internal juga suatu faktor yang mempengaruhi efektivitas pengendalian internal.…”

Perceived Effectiveness of Internal Control Systems in a Private Higher Education Institution

“…For internal control and achievement of the company's goals, the focus should be on the management's monitoring activities. All employees must understand the organization's mission, objectives, duties, and risk tolerance level for monitoring to be most effective (Febriana et al, 2017;Shoimah, 2015;and Ariesa & Berasategu, 2009).…”

“…To ensure the effectiveness of the organization's ICS and the achievement of its goals, management must prioritize monitoring activities. Successful monitoring relies on the collective understanding of the organization's vision, goals, objectives, responsibilities, and risk tolerance level by all members of the organization (Febriana et al, 2017;Shoimah, 2015;and Ariesa & Berasategu, 2009).…”