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Journal : Diponegoro Journal of Management

PENGARUH KUALITAS PEMERIKSAAN OLEH APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP LEVEL OF RELIANCE PEMERIKSA BADAN PEMERIKSA KEUANGAN KEPADA APIP

Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This study aims to examine the differences and the factors that affect the Level of Reliance The Audit Board of Republic Indonesia’s (BPK) Auditors at the Ministry / Agencies (K/L) and Local Government, on Government Internal Supervisory Apparatus (APIP). The increasing role of APIP in good goverment governance, as well as resource constraints of BPK , is a contributing factor increasing the efficiency of the BPK audit with increasing levels of reliance on APIP. The sampling method was convenient sampling. Samples were selected based on easiness of control questionnaires. This study uses primary data with respondent, BPK’s auditor has done performance audit on APIP in 2013, with a sample of 74 respondents. The statistical tool used is the Mann Whitney U test, Manova, and Multiple Discriminant Analisys. The results showed that there was no difference in the level of reliance and perceptions of quality inspection between APIP K / L and local government. The most influential factors on level of reliance BPK auditors on APIP is independence and objectivity, inherent risk of auditee, and competence.

Co-Authors A. Sudirman, A. Acepudin, Acepudin Ade Ayu Eres Setyarini, Ade Ayu Eres Ade Kurniawan Ade Pradana, Gita Adei Saputra, Adei Adelina Hasyim Adha Nur Hidayat, Adha Nur Adhysti Kartika Zamira Adi Baskara Perwira, Adi Adinda Ageng Syahputri, Adinda Ageng Afnan, Fauzi Agnes Carolina Agung Pramudito, Agung Agung Prihatmojo, Agung Agus Pujianto Agustira, Ines Agustono Agustono, Agustono Ahmad Rifan, Ahmad Ahmad Sudirman Aisyah Yohanella, Aisyah Akhmad Rasyid Syahputra, Akhmad Rasyid Akhsani Lubis Dwi Saputra, Akhsani Lubis Alben Ambarita Aldona Meylina Manalu, Aldona Meylina ali wijayanto Allantara, Rio Dedi Andika Nugroho Sulistianto, Andika Nugroho Angrayana, David Anik Sunarni Apriliani Rahmawati Apriyani Apriyani Apriyani, Cici Apriyanti Apriyanti Apriyanti, Bunga Ariadi, Ariadi Arif Wibawa, Fajri Arisandi, Tiras Adi Arwin Surbakti Asmaul Khair Astuti, Natalia Kris Tri Atmoko, Yulius Kristian Tri Ayu Astira Ayu Silvia Febriani Ayuningrum, Yessy Azka Falaih Rizqiyana, Azka Falaih B. Sampurna Jaya, M. Thoha Bahar Triono Budi Legowo Budianto, Anwar Caswita Caswita Cherleyrian Ningsih Christa Evandini Cut Rohani Dapat Syahputra, Dapat Darmanto Darmanto Darmawi, Ahmad Darwanto Darwanto Daryanta Daryanta Deasy Vivta Rini Dedi Firmanto, Dedi Delima Sari, Irlani Aprida Desi Susanti Desy Mauliya, Desy Deviyanti Pangestu Devy Larasati Sukoco Dewi Sri Leni Indah DEWI WULANSARI Dhedy Handono Diah Nuraini Dian Erika Wati Diana Hariani dina rosita Doni Andeska Dumanika Rizky Bimasakti, Dumanika Rizky Dwi Ariyani Dwi Mawarti Dwi Setyo Putri, Ragil Dwi Yulia Sari, Dwi Yulia Dwinanda Harsa, Dwinanda Eddy Purnomo Edi Basuki Edy Purnomo Eka Dewi Nurjayanti Elsa Destriyani, Elsa Enden Sopa Sopiyana Eni Setianingsih Eny Lestari Erlina Rufaidah Erlyna Wida Riptanti Erni Mustakim Febra Anjar Kusuma, Febra Anjar Febrintina S, Dian Fenny Rita Fiantik, Fenny Rita Ferdesi Hanafia FITRI ANA Fitrianingsih Fitrianingsih Fitrihandayani, Anis Gusnetty Jayasinga, Gusnetty H., Yulina Habibatussolikhah, Annisa Titias Hambali Hambali Harsojo Harsojo Hastuti, Mistin Kusuma Hendry Susanto Heri Usmanto Heri Wahono herman, mey zulfia Herpratiwi Herpratiwi Hery Pratiknyo Hidayatullah Hidayatullah himmatul Aliyah, himmatul Hudawati, Deniq Hudayawan, Riza Nor Hurustiati Hurustiati Iding, Iding Ignatius Sulistyo Ika Santia Imam Widhiono Irawan Suntoro Irtanti Retno Astuti Iskandar Syah Iskandar, Sudrajat Ismiati Marfuah Rochmat, Ismiati Marfuah Jatmiko Jatmiko Jaya Wijaya JOKO SUSANTO Joko Sutrisno Juang Kurniawan Syahruzah Kartika, Leli Kesuma Wardani Kharisma Idola Arga Khasanah, Meyla Khumaida, Nosya Fachrizadini Kinayung, Satria Koesuma, Sorja Kosyi Hadi Prayogo, Kosyi Hadi Kusuma, Damar Yoga Kusumawardani, Zarra Aulia Lasri, Lasri Leny Marlina Lessie Novitasari, Lessie Lestari, Yulita Dwi Lia Dwi Arinda, Lia Dwi Linawati, Anissa Listanti, Sinta Nur Rizqi Loliyana Loliyana M Thoha BS Jaya, M Thoha M. Thoha B.S. Jaya M.Thoha B.S Jaya, M.Thoha B.S Made Sumarti Kardha Made Sumarti, Made Mardalena, Ni Nyoman Maria Claudia Karina Marsongko Marsongko, Marsongko Maryani Maryani Mastina, Lisda Metri Setyaning Komalasari Minar Ferichani Mirzan T. Razzak Mochamad Ibnu Harris, Mochamad Mohd. Harisudin Mugiadi Mugiadi Muhajir, Faisal Muhammad Fajar Maulana Muhammad Fathul Anwar, Muhammad Fathul Muhammad Iqbal Birsyada, Muhammad Iqbal Muhammad Oktavian Kristiana Muhammad Ramadhan Muji Desy Susanty Muncarno Muncarno Na’im, Azizun Zuhudatin Nazaruddin Wahab Nelly Astuti Ni Luh Ketut Shanti Antik Safitri, Ni Luh Ketut Shanti Antik Nia Susilo Wardani Noca Yolanda Sari Novia Ayu Puspitasari Nugroho, Novian Trio Nur Cahyonowati Nuraini, Tumang Nurhayat Nurhayat, Nurhayat Nurjayanti, .Eka Dewi Nurmalena, Nurmalena Nurudin Nurudin Octiara, Dwinta Ovita, Dhea Pamuji, Iska Aditya Pargito Pargito Parwono Parwono Prabowo, Hanif Imam Prama Handitya Wardhana Pramedita, Cindy Pujiati Pujiati Purnama Sari Putri Nurul Aini, Putri Nurul Putri Permatasari, Putri Putu Ayu Dahliawati R Gunawan Sudarmanto R. Gunawan Sudarmanto Raden Gunawan Sudarmanto Rahmat Diyanto, Rahmat Rahmawati, Shanti Eka Ramadhani, Achmad Rapani Rapani Ratri Dian Hestuningrum Ratri, Lintang Dianing Ravel, Ravel Rheza Rahadhitya, Rheza Rian Suryo Darmawan Rini Asnawati Risma Margaretha Sinaga Ristiana Ristiana Riswanti Rini Riyanto M. Taruna Riza Damayanti Rizky Agung Pratiwi, Rizky Agung Rizky Ariawan Ramadan, Rizky Roseanna Febriyani Rosmalina, Putu Rusdawati, Mala Rusmini, Rosalia Saefurrochman Saefurrochman Saifullah Saifullah Sanun Sanun, Sanun Saputro, Setiyawan Adi Sarengat Sarengat Sari Puspa Dewi, Sari Puspa Sari, Dwi Novita Sari, Ni Made Sukerti Satria Nugroho, Satria Sella Pramesta, Sella Septa Inda Yuli Septi Arianingsih Septianto, Rizki Serli Birlina, Serli Setyaningsih, Fitri Setyarso Herlambang, Setyarso Setyowati Setyowati Sibarani, Gianti Siddiq Dharmadi Siswanta, Siswanta Siswantoro Siswantoro Siswati Handayani Sisworo Sanjaya Siti Rachmah Siti Rachmah Sofiani Sitta Kurniawati Sowiyah Sowiyah Sri Lisdayeni, Sri sri marwanti Sri Maryati Sri Wahyuni Sucipto Sucipto Sudartoyo, Sudartoyo Sudjarwo Sudjarwo Sugara, Okinando Sugeng Pamudji Sugianti, Hanifah Feni Sugiarto Danu Sugiman Sugiman Sugiyanto Sugiyanto Suhardi Suhardi Suhardiansyah Suhardiansyah Suhartono Suhartono Sukana, Asep Sulistiasih Sulistiasih Sultan Djasmi SUMADI SUMADI Sunardi Sunardi Supanggyo Supanggyo Suprapti Supardi Suprapto Suprapto Supriyadi Supriyadi Suri, Ima Suripto Suripto Susi Wuri Ani Sutiarahmah, Ridha Suwarjo Suwarjo Suyamto Suyamto Syuaibah Yoswinda Floren, Syuaibah Yoswinda Taufik Taufik Tedi Rusman Tiara Nurbaiti, Tiara Tri Darmawati, Tri Trisnaningsih Trisnaningsih Tutut Zatmiko, Tutut Umi Salamah UT, Ika Wulandari Veridiana Eka Christy Vivi Novita Sari W Turnip, Purnama wahyuni wahyuni Wardaya Wardaya Wardhani, Ayu Pratiwi Kusuma Wati, Anis Ambar Wellfa Rina Hamer Wibowo, Hendri Wicaksana, Erza Ardenta Widodo, Dyah Winarni, Eka Ayu Tyas Windasari, Sri Wiwit Rahayu Yavina Nugrahanti Yayah Haenilah, Een Yohanie, Dian Devita YUDI PURWANTO Yulina Hamdan Yulina Hamdani Yulina Yulina Yusep Muslih Purwana Zainul Mubtadiin Zanah, Nur