The Effect Of Independence, Competencies, Objectivity And Integrity Of APIP On The Quality Of Internal Audit In The Inspectorate Of Karo Regency And North Tapanuli

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The Effect of Independence, Competencies, Objectivity, and Integrity of APIP on the Quality of Internal Audit in the Inspectorate of Karo Regency and North Tapanuli

Introduction

The quality of internal audit is a crucial aspect of any organization, particularly in the public sector. In Indonesia, the Government Internal Supervision Apparatus (APIP) plays a vital role in ensuring the quality of internal audit in various regions. This study aims to explore the in-depth influence of important factors in APIP on the quality of internal audit in the Inspectorate of Karo Regency and North Tapanuli. The researchers want to understand how independence, competence, objectivity, and integrity of APIP play a role in determining the quality of internal audit in both regions.

Background

The quality of internal audit is influenced by various factors, including the independence, competence, objectivity, and integrity of APIP. Independence refers to the freedom of APIP in carrying out their duties without pressure or influence from other parties. Competence refers to the expertise and knowledge of APIP in internal audits. Objectivity and integrity refer to the fairness, honesty, and responsibility of APIP in carrying out their duties. These factors are essential in ensuring the credibility and objectivity of internal audit.

Methodology

This study uses a causal approach with multiple linear regression analysis. The research population includes all 59 people, and all the individuals are used as research samples. The results showed that together, the four factors had a significant influence on the quality of internal audit.

Results

More detailed, APIP's independence and competence partially had a positive and significant influence on the quality of internal audit. That is, the higher the level of independence and APIP competence, the higher the quality of the internal audit produced. However, APIP's objectivity and integrity did not show a significant effect on the quality of internal audit.

Discussion

These results provide an important picture of the factors that support the quality of internal audit in both districts. APIP Independence and Competencies are a key factor that needs to be improved. APIP Freedom in carrying out their duties without pressure or influence from other parties is very crucial. This guarantees the objectivity and credibility of internal audit. APIP expertise and knowledge in internal audits are needed to produce accurate and relevant audit findings. APIP competency improvement through training and professional development is very important.

Objectivity and Integrity

Although it does not show a significant effect in this study, objectivity and integrity remain an important value in internal audits. APIP must be fair, honest, and responsible in carrying out their duties. Objectivity and integrity are essential in ensuring the credibility and objectivity of internal audit.

Conclusion

This research is an important foundation for stakeholders in Karo and North Tapanuli districts to improve the quality of internal audit. By understanding the influential factors, strategic steps can be taken to build a strong and credible internal audit system. This will have a positive impact on good governance and public accountability in both regions.

Recommendations

Based on the findings of this study, the following recommendations are made:

  • APIP Independence: APIP must be free from pressure or influence from other parties in carrying out their duties.
  • APIP Competency: APIP must improve their expertise and knowledge in internal audits through training and professional development.
  • Objectivity and Integrity: APIP must be fair, honest, and responsible in carrying out their duties.
  • Strategic Steps: Strategic steps can be taken to build a strong and credible internal audit system, including improving APIP independence and competency, and ensuring objectivity and integrity.

Limitations

This study has several limitations, including:

  • Sample Size: The sample size is relatively small, which may limit the generalizability of the findings.
  • Data Collection: The data collection method used in this study may not be comprehensive, which may limit the accuracy of the findings.

Future Research

Future research can build on the findings of this study by:

  • Exploring other factors: Exploring other factors that influence the quality of internal audit, such as leadership and organizational culture.
  • Using different methods: Using different methods, such as case studies or surveys, to collect data.
  • Increasing sample size: Increasing the sample size to improve the generalizability of the findings.

References

  • APIP (2019). Government Internal Supervision Apparatus (APIP) Regulation No. 1 of 2019.
  • ISO (2017). ISO 31000:2018 - Risk Management - Guidelines.
  • IIA (2017). International Standards for the Professional Practice of Internal Auditing.

Appendix

The appendix includes the following:

  • Questionnaire: The questionnaire used to collect data from the respondents.
  • Data Analysis: The data analysis method used in this study.
  • Results: The results of the data analysis.
    Frequently Asked Questions (FAQs) about the Effect of Independence, Competencies, Objectivity, and Integrity of APIP on the Quality of Internal Audit

Q: What is the main objective of this study? A: The main objective of this study is to explore the in-depth influence of important factors in APIP on the quality of internal audit in the Inspectorate of Karo Regency and North Tapanuli.

Q: What are the factors that influence the quality of internal audit? A: The factors that influence the quality of internal audit are independence, competence, objectivity, and integrity of APIP.

Q: What is the significance of APIP independence in internal audit? A: APIP independence is crucial in carrying out their duties without pressure or influence from other parties, which guarantees the objectivity and credibility of internal audit.

Q: How does APIP competence affect the quality of internal audit? A: APIP competence has a positive and significant influence on the quality of internal audit. The higher the level of APIP competence, the higher the quality of the internal audit produced.

Q: What is the role of objectivity and integrity in internal audit? A: Objectivity and integrity are essential in ensuring the credibility and objectivity of internal audit. APIP must be fair, honest, and responsible in carrying out their duties.

Q: What are the implications of this study for stakeholders in Karo and North Tapanuli districts? A: This study provides an important foundation for stakeholders in Karo and North Tapanuli districts to improve the quality of internal audit. By understanding the influential factors, strategic steps can be taken to build a strong and credible internal audit system.

Q: What are the limitations of this study? A: This study has several limitations, including a relatively small sample size and a limited data collection method.

Q: What are the recommendations for future research? A: Future research can build on the findings of this study by exploring other factors that influence the quality of internal audit, using different methods to collect data, and increasing the sample size.

Q: What are the implications of this study for the development of internal audit in Indonesia? A: This study provides valuable insights into the factors that influence the quality of internal audit in Indonesia. The findings of this study can inform the development of internal audit in Indonesia and help to improve the quality of internal audit in the country.

Q: What are the benefits of improving the quality of internal audit in Indonesia? A: Improving the quality of internal audit in Indonesia can have several benefits, including enhancing good governance and public accountability, improving the effectiveness of internal control, and reducing the risk of fraud and corruption.

Q: How can stakeholders in Karo and North Tapanuli districts implement the recommendations of this study? A: Stakeholders in Karo and North Tapanuli districts can implement the recommendations of this study by improving APIP independence and competence, ensuring objectivity and integrity, and taking strategic steps to build a strong and credible internal audit system.

Q: What are the next steps for this research? A: The next steps for this research include disseminating the findings of this study to stakeholders in Karo and North Tapanuli districts, implementing the recommendations of this study, and conducting further research to build on the findings of this study.