MODEL KINERJA AUDITOR INTERNAL PEMERINTAH (Studi Empiris Inspektorat Di Provinsi Riau)

BADEWIN, BADEWIN and Amir, Amri and Rahayu, Sri and Setiawati, Rike (2023) MODEL KINERJA AUDITOR INTERNAL PEMERINTAH (Studi Empiris Inspektorat Di Provinsi Riau). S3 thesis, Universitas Jambi.

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Abstract

MODEL KINERJA AUDITOR INTERNAL PEMERINTAH (Studi Empiris Inspektorat Di Provinsi Riau) Badewin,1)Amri Amir2)Sri Rahayu3)Rike Setiawati4) ABSTRAK Penelitian bertujuan untuk mengembangkan model konseptual kinerja auditor internal pemerintah dengan kecerdasan manusia seperti kecerdasan intelektual, kecerdasan emosional, tekanan peran (role stress) terhadap kinerja auditor dengan kecerdasan spiritual dan religiusitas sebagai moderasi (studi empiris pada inspektorat di Provinsi Riau). Hal itu dilakukan di Inspektorat sebagai representasi Peraturan Menteri Dalam Negeri RI Nomor 48 Tahun 2021 tentang Perencanaan Pembinaan dan Pengawasan Penyelenggaraan Pemerintahan Daerah Tahun 2022. Aparat Pengawasan Intern Pemerintah (APIP) sumber datanya Pengumpulan sampel penelitian ini terdiri dari 123 responden pegawai auditor Inspektorat pemerintah kabupaten/kota di Provinsi Riau, Indonesia. Data dianalisis dengan menggunakan software SEMWarpPLS 7.0. Hasil penelitian menunjukkan bahwa kecerdasan intelektual, kecerdasan emosional dan tekanan peran (role stress) berpengaruh positif terhadap kinerja auditor. Dan variabel kecerdasan spiritual (SQ) dapat memperkuat pengaruh tekanan peran (role stress) terhadap kinerja auditor. Religiusitas dapat memperkuat pengaruh kecerdasan emosional, tekanan peran (role stress) terhadap kinerja auditor internal Inspektorat di Provinsi Riau. Kecerdasan spiritual (SQ) tidak mampu memoderasi hubungan kecerdasan intelektual dan kecerdasan emosional terhadap kinerja auditor internal Inspektorat di Provinsi Riau. Religiusitas tidak mampu memoderasi kecerdasan intelektual terhadap kinerja auditor internal Inspektorat di Provinsi Riau. Keywords : Kecerdasan intelektual, Kecerdasan emosional, Tekanan peran, Kecerdasan spiritual, religiusitas dan kinerja Auditor. GOVERNMENT INTERNAL AUDITOR PERFORMANCE MODEL (Empirical Study of Inspectorates in Riau Province) sBadewin,1)Amri Amir2)Sri Rahayu3)Rike Setiawati4) ABSTRACT The research aims to develop a conceptual model of government internal auditor performance with human intelligence such as intellectual intelligence, emotional intelligence, role stress on auditor performance with spiritual intelligence and religiosity as moderation (empirical study at the inspectorate in Riau Province). This was carried out at the Inspectorate as a representation of the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 48 of 2021 concerning Planning for the Development and Supervision of Regional Government Implementation in 2022. The Government Internal Supervisory Apparatus (APIP) was the data source. The sample collection for this research consisted of 123 respondents who were employees of district/government Inspectorate auditors. city in Riau Province, Indonesia. Data were analyzed using SEMWarpPLS 7.0 software. The research results show that intellectual intelligence, emotional intelligence and role stress have a positive effect on auditor performance. And the spiritual intelligence (SQ) variable can strengthen the influence of role stress on auditor performance. Religiosity can strengthen the influence of emotional intelligence and role stress on the performance of internal auditors at the Inspectorate in Riau Province. Spiritual intelligence (SQ) is unable to moderate the relationship between intellectual intelligence and emotional intelligence on the performance of internal auditors at the Inspectorate in Riau Province. Religiosity is not able to moderate intellectual intelligence on the performance of Inspectorate internal auditors in Riau Province. Keywords: Intellectual intelligence, emotional intelligence, role of stress, spiritual intelligence, religiosity and auditor performance.

Type:	Thesis (S3)
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Depositing User:	BADEWIN
Date Deposited:	15 Jan 2024 06:34
Last Modified:	15 Jan 2024 06:34
URI:	https://repository.unja.ac.id/id/eprint/60324

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