ANALYSIS OF THE INFLUENCE OF APIP BEHAVIOR PRINCIPLES ON AUDIT QUALITY (STUDY CASE OF THE INSPECTORATE JENDERAL OF THE MINISTRY OF COMMUNICATION AND INFORMATION)
DOI:
https://doi.org/10.31933/dijms.v1i5.286Keywords:
Integrity, Objectivity, Confidentiality, Competence and Audit QualityAbstract
The purpose of this study is to obtain empirical evidence about the Analysis of the Effect of the APIP Behavior Principles (Integrity, Objectivity, Confidentiality, and Competence) on Audit Quality. This research was conducted at the Inspectorate General of Communication and Information. The independent variable in this study is the principles of APIP behavior (Integrity, Objectivity, Confidentiality, and Competence), and the dependent variable is Audit quality. The results of this study prove that the principles of APIP behavior affect audit quality.
References
o Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI) No. S-879/D2/JF/2013 tentang Standar Audit Intern Pemerintah Indonesia.
o Alvin A, Arens. J. Elder, Randal, Marks S. Beasley, Amir Abadi Jusuf. 2013, Jasa Audit dan Assurance, Penerjemah Desti Fitriani, Penerbit Salemba Empat, Jakarta.
o Adi Juniarso dan Widodo (2015) “Prinsip-prinsip Perilaku APIP dan Kualitas Audit” Jurnal Manajemen Sumber Daya Manusia Vol. 9 No. 1 Juni 2015: 145-163.
o Attribute Standard 1100 – Independence and Objectivity, Standards for the Professional Practice of Internal Auditing (Altamonte Springs, FL: The Institute of Internal Auditors, 2011).
o Agusti Dan Pertiwi. 2013. Pengaruh Kompetensi, Independensi Dan Profesionalisme Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Se Sumatra). Jurnal Ekonomi. Volume. 21 Nomor. 3
o Arif Satriyo Nugroho, Pudji Muljono, Heti Mulyati (2017) “Influencing Factors Analysis on Quality of Internal Audit Results” (Case Study at Inspectorate General of Ministry of Marine Affairs and Fisheries) The International Journal Of Business & Management (ISSN 2321–8916) www.theijbm.com
o Ditya Himawati, Mulatsih, Firdhayanti Putri, (2017) “Analisis Faktor-faktor yang Mempengaruhi Kualitas Audit Internal Pada Inspektorat Jenderal Kementerian Pekerjaan Umum dan Perumahan Rakyat” Forum Keuangan dan Bisnis Indonesia (FKBI) ISBN 978-602-17225.http://fkbi.akuntansi.upi.edu/.
o Jaka Winarna dan Havidz Mabruri (2015) “:Analisis Faktor-faktor yang Mempengaruhi Kualitas Hasil Audit di Lingkungan Pemerintah Daerah” Journal of Rural and Development Volume VI No. 1 Februari 2015.
o Peraturan Meteri Negara Pendayagunaan Aparatur Negara Nomor: PER/05/M.PAN/03/2008 tentang Standar Audit Aparat Pengawas Internal Pemerintah.
o Peraturan Meteri Negara Pendayagunaan Aparatur Negara Nomor: PER/04/M.PAN/03/2008 tentang Kode Etik Aparat Pengawas Internal Pemerintah.
o Sri Purwaningsih (2018) “Pengaruh Skeptisisme Profesional, Batasan Waktu Audit, Kode Etik Profesi Akuntan Publik Dan Kompetensi Auditor Terhadap Kualitas Audit” (Studi Kasus Pada Kantor Akuntan Publik di Tangerang dan Tangerang Selatan) Komunikasi Ilmiah Akuntansi dan Perpajakan Vol. 11 No. 3 | Desember 2018
o Sugiyono. 2014. Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: Penerbit Alfabeta.
o Yuni Ningsih, Kiswanto (2019) “Prinsip Perilaku Apip, Kualitas Audit Dan Komitmen Profesional Sebagai Moderating (Studi Empiris Di BPKP Perwakilan Jawa Tengah). Jurnal Akuntansi Pajak Vol.7 No.1 Juni 2019 Universitas Negeri Semarang
o Alvin A, Arens. J. Elder, Randal, Marks S. Beasley, Amir Abadi Jusuf. 2013, Jasa Audit dan Assurance, Penerjemah Desti Fitriani, Penerbit Salemba Empat, Jakarta.
o Adi Juniarso dan Widodo (2015) “Prinsip-prinsip Perilaku APIP dan Kualitas Audit” Jurnal Manajemen Sumber Daya Manusia Vol. 9 No. 1 Juni 2015: 145-163.
o Attribute Standard 1100 – Independence and Objectivity, Standards for the Professional Practice of Internal Auditing (Altamonte Springs, FL: The Institute of Internal Auditors, 2011).
o Agusti Dan Pertiwi. 2013. Pengaruh Kompetensi, Independensi Dan Profesionalisme Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Se Sumatra). Jurnal Ekonomi. Volume. 21 Nomor. 3
o Arif Satriyo Nugroho, Pudji Muljono, Heti Mulyati (2017) “Influencing Factors Analysis on Quality of Internal Audit Results” (Case Study at Inspectorate General of Ministry of Marine Affairs and Fisheries) The International Journal Of Business & Management (ISSN 2321–8916) www.theijbm.com
o Ditya Himawati, Mulatsih, Firdhayanti Putri, (2017) “Analisis Faktor-faktor yang Mempengaruhi Kualitas Audit Internal Pada Inspektorat Jenderal Kementerian Pekerjaan Umum dan Perumahan Rakyat” Forum Keuangan dan Bisnis Indonesia (FKBI) ISBN 978-602-17225.http://fkbi.akuntansi.upi.edu/.
o Jaka Winarna dan Havidz Mabruri (2015) “:Analisis Faktor-faktor yang Mempengaruhi Kualitas Hasil Audit di Lingkungan Pemerintah Daerah” Journal of Rural and Development Volume VI No. 1 Februari 2015.
o Peraturan Meteri Negara Pendayagunaan Aparatur Negara Nomor: PER/05/M.PAN/03/2008 tentang Standar Audit Aparat Pengawas Internal Pemerintah.
o Peraturan Meteri Negara Pendayagunaan Aparatur Negara Nomor: PER/04/M.PAN/03/2008 tentang Kode Etik Aparat Pengawas Internal Pemerintah.
o Sri Purwaningsih (2018) “Pengaruh Skeptisisme Profesional, Batasan Waktu Audit, Kode Etik Profesi Akuntan Publik Dan Kompetensi Auditor Terhadap Kualitas Audit” (Studi Kasus Pada Kantor Akuntan Publik di Tangerang dan Tangerang Selatan) Komunikasi Ilmiah Akuntansi dan Perpajakan Vol. 11 No. 3 | Desember 2018
o Sugiyono. 2014. Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: Penerbit Alfabeta.
o Yuni Ningsih, Kiswanto (2019) “Prinsip Perilaku Apip, Kualitas Audit Dan Komitmen Profesional Sebagai Moderating (Studi Empiris Di BPKP Perwakilan Jawa Tengah). Jurnal Akuntansi Pajak Vol.7 No.1 Juni 2019 Universitas Negeri Semarang
Downloads
Published
2020-05-11
How to Cite
Pratiwi, L., & Jan Hoesada. (2020). ANALYSIS OF THE INFLUENCE OF APIP BEHAVIOR PRINCIPLES ON AUDIT QUALITY (STUDY CASE OF THE INSPECTORATE JENDERAL OF THE MINISTRY OF COMMUNICATION AND INFORMATION). Dinasti International Journal of Management Science, 1(5), 719–731. https://doi.org/10.31933/dijms.v1i5.286
Issue
Section
Articles
License
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Management Science (DIJMS) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Management Science (DIJMS).
