PENGARUH KOMPETENSI DAN BEBAN KERJA SDM TERHADAP KUALITAS HASIL AUDIT DANA DESA DI INSPEKTORAT KABUPATEN LAMPUNG UTAR
Abstract
This study aims to examine the effect of the competence and workload of human resources partially and simultaneously on the quality of the audit results of village funds at the Inspectorate of North Lampung Regency. The respondents of this study were 75 of 76 employees at the Inspectorate of North Lampung Regency. The data collection method used in this study was carried out with the main/principal method and supporting methods. The main method uses a questionnaire, while the supporting method uses interviews and documentation. The research approach used in this study is a quantitative approach using validity and reliability tests, classical assumption tests, multiple linear regression analysis and determination using IBM SPSS Statistics Version 26 software analysis tools. The results show that the independent variable is competence (X1). significant effect on the variable depending on the quality of audit results, workload (X2) has no significant effect on the audit quality variable, and competence and workload simultaneously have a significant effect on the quality of audit results.
Downloads
References
Arens A. Alvin, Randal J. Elder dan Mark S. Beasley. 2015. Auditing dan Jasa Assurance Pendekatan Terintegrasi. Jilid 1. Edisi Lima Belas-Jakarta. Erlangga.
Canalldhy, R. S. (2018). Efektivitas Fungsi Pengawasan Inspektorat Terhadap Kinerja Pegawai ( Studi Kasus Badan Kepegawaian Dan Diklat Kabupaten Ogan Komering Ilir Tahun 2016). 3(1), 5.
Dharma, Surya. (2002). Paradigma Baru: Manajemen Sumber daya Manusia. Yogyakarta: Amara Books.
Edison, Emron., dkk. 2016 Manajemen Sumber Daya Manusia. Alfabeta. Bandung.
Hutama, Surya Tri Esthi Wira, dkk., 2022. Potensi Berkembangnya Inovasi Pembangunan Daerah Berdasarkan Aktivitas Penelitian Perguruan Tinggi di Kabupaten Pringsewu: Jurnal Kelitbangan, Vol.10, No.02, Agustus 2022, hal. 198.
Munandar, Ashar Sunyoto. 2014. Psikologi Industri Dan Organisasi. Jakarta: Universitas Indonesia.
Putra & Juniariani, 2017. Analisis Rasio Keuangan Terhadap Nilai Perusahaan di Bursa Efek Indonesia, Jurnal Riset Akuntansi JUARA, 7(2), pp. 143 - 150.
Rachmawati, Ike Kusdyah. 2008. Manejemen Sumber Daya Manusia. Yogyakarta : ANDI.
Rahayu dan Suhayati. 2013. Auditing: Konsep Dasar dan Pedoman Pemeriksaan Akuntan Publik. Yogyakarta: Graha Ilmu.
Sedarmayanti. 2014. Sumber Daya Manusia dan Produktivitas Kerja. Jakarta: Mandar Maju.
Sugiyono, (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta. Bandung.
Tarwaka. 2015. Ergonomi Industri Dasar -Dasar Pengetahuan Ergonomi dan Aplikasi di Tempat Kerja. Surakarta: Harapan Press.
Wibowo, 2016. Manajemen Kinerja, Edisi Kelima, PT.Rajagrafindo Persada Jakarta-14240.
Wooten, T.G. 2013. It is Imposible to Know The Number of Poor-Quality Audits that simply go undetected and unpublized . The CPA Journal , Januari 2013, Hal 235-251
This work is licensed under a Creative Commons Attribution 4.0 International License.
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shell be assigned to Development Innovation: Jurnal Kelitbangan (JIP) , Balitbangda Provinsi Lampung as publisher of the journal.
Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations, the reproduction of any part of this journal, its storeage in databases and its transmission by any form or media. such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc.