pengaruh kode etik aparat pengawasan intern pemerintah dan pemahaman good governance terhadap kinerja auditor

  • Feri Handa Saputra Universitas Sarjanawiyata Tamansiswa
  • sri ayem Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to determine the effect of the ethics code of the government internal control apparatus and the understanding of Good Governance on the performance of government auditors. The population in this study was the DIY Government Finance and Development Supervisory Agency. The sample in this study was determined using the purposive sampling method, which was 34 as auditors working in BPKB DIY. The type of data used is primary data through questionnaires. Data analysis methods used are data quality test, classic assumption test, and hypothesis testing. The results of the study show that the APIP Code of Ethics through the variables of integrity, objectivity, confidentiality, competence does not affect the performance of government auditors, and good governance has a positive effect on the performance of BPKP auditors.

Published
2019-01-17
How to Cite
SAPUTRA, Feri Handa; AYEM, sri. pengaruh kode etik aparat pengawasan intern pemerintah dan pemahaman good governance terhadap kinerja auditor. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 232 - 242, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/927>. Date accessed: 20 feb. 2019.