The Journal of Accounting and Management, Vol 8, No 2 (2018)

Determinant Quality Of Working Result Of Government Internal Supervisor

Ardian Natoen, Evada Dewata, Indra Satriawan, Susi Ardiani, Sopian AR

Abstract


This research aims to determine the effect of accountability, audit knowledge, independence and gender on the quality of Government Internal Supervisory Apparatus working result in the Inspectorate of South Sumatra, Indonesia. The type of data is primary data by spreading the questionnaire on a sample of research that amounted to 48 people who worked on the Inspectorate of South Sumatra. The method of analysis in this study using multiple regression analysis methods. The results showed that partially, accountability, audit knowledge, independence had a significant positive effect on the quality of Government Internal Supervisory Apparatus working result. However, gender had no significant effect on the quality of Government Internal Supervisory Apparatus working result. Simultaneously, accountability, audit knowledge, independence and gender had a significant effect on the quality of Government Internal Supervisory Apparatus working result.


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