PRINSIP-PRINSIP PERILAKU APIP DAN KUALITAS AUDIT

Authors

  • Adi Juniarso & Widodo

Abstract

This study intended to determine the effect of Principles of Behaviour of APIP, which refers to the Permenpan No: PER / 04 / M.PAN / 03/2008, over Audit Quality. Tests were performed on 140 Internal Auditor consisting of Auditor and P2UPD in the former residency Solo Raya region. Datas were collected using questionnaire and analyzed using SmartPLS 2.0.M3 program. The results showed that the three principles of behavior of Integrity, Confidentiality and Competence affected audit quality, but the test results showed that the principle of objectivity has no effect. The test results are likely due to the context of Java politeness "ewuh-pakewuh" which became the cause of APIP could not understand and apply the principles of objectivity. Keywords: APIP, Audit Quality, Principles of Behaviour, ewuh pakewuh, SmartPLS.

Downloads

Published

2016-01-12

How to Cite

Widodo, A. J. &. (2016). PRINSIP-PRINSIP PERILAKU APIP DAN KUALITAS AUDIT. JAMASADA: JOURNAL OF HUMAN RESOURCE MANAGEMENT, 9(2). Retrieved from https://ejurnal.unisri.ac.id/index.php/Manajemen/article/view/1117

Issue

Vol. 9 No. 2 (2015): Manajemen Sumber Daya Manusia

Section

Artikel

License

Authors who publish this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.