Determinants of job quality improvement for internal auditors of local government (empirical evidence from Indonesia)

Erlina; Devi Rosyana Putri; Ana Sopanah; Iskandar Muda

← Back to search

Determinants of job quality improvement for internal auditors of local government (empirical evidence from Indonesia)

Closed

Erlina, Devi Rosyana Putri, Ana Sopanah, Iskandar Muda

2018 International Journal of Civil Engineering and Technology Vol. 9 Issue 9 Article Cited by 3

Abstract

The quality of internal auditor's capability by the local government in Indonesia, especially in Northern Sumatra is still relatively low. This can be proven by the large number of errors and fraud obtained by Financial Inspection Agency (BPK) of the Indonesian Republic. In addition, early this year in 2018, the maturity level of internal auditor institutions in North Sumatra Province was 6% for level 3, 29% for level 2 and 65% for level 1. The Indonesian president expect that sometime in the early 2019 the whole internal auditor would be at least remained in 85% for level 3. This research is conducted to see what factors affect the low capability and quality of auditors. The research was conducted in several districts in North Sumatra. The result showed that their work is inefficient, unprofessional and low commitment. © IAEME.

Affiliations

Universitas Sumatera Utara, Medan, Indonesia; Universitas Widyagama, Malang, Indonesia

Research at a Glance

Research at a Glance

Topics & SDG Alignment

Collaboration

Author Profile (Selected)

References Overview

Journal & Source

Metadata & Integrity