Open AccessKompetensi, Pembinaan Karier dan Kinerja Auditor di Inspektorat Jenderal dan Perbendaharaan Instansi Kementerian Pertahanan
Author(s) -
Budi Hardiyatno
Publication year - 2014
Publication title -
jurnal riset akuntansi dan perpajakan/jrap (jurnal riset akuntansi dan perpajakan)
Language(s) - English
Resource type - Journals
eISSN - 2460-2132
pISSN - 2339-1545
DOI - 10.35838/jrap.v1i01.63
Subject(s) - business administration , christian ministry , accounting , management , business , political science , economics , law
A B S T R A C T
Corruption in the government lead to questions about the performance of government auditors. General Inspectorate and the treasury ministry of defense agencies tasked with monitoring, controlling and monitoring the implementation of activities in the defense ministry. This study aims to investigate the influence of competence and career development on auditor performance. Based on the testing of 87 auditors obtained empirical evidence that the competence and career development affect the performance of the auditor. Future research can develop a model by adding other variables.
A B S T R A K
Perilaku korupsi di pemerintahan menimbulkan pertanyaan tentang kinerja auditor pemerintah. inspektorat jenderal dan perbendaharaan instansi kementerian pertahanan bertugas untuk melakukan pengawasan, pengendalian dan pemantauan pelaksanaan kegiatan di lingkungan kementerian pertahanan. Penelitian ini bertujuan untuk menginvestigasi pengaruh kompetensi dan pembinaaan karir terhadap kinerja auditor. Berdasarkan pengujian pada 87 auditor diperoleh bukti empiris bahwa kompetensi dan pembinaan karir mempengaruhi kinerja auditor. Penelitian mendatang dapat mengembangkan model dengan menambahkan variabel lain.
JEL Classification: H83, M12