The Effect Of Government Internal Supervisory Apparatus Capability (APIP), Maturity Of Internal Control System (SPI) On Audit Opinion With Accountability As  A Moderating Variable:

Nengsi Ilela; Dwi Hariyanty; Kevin Tupamahu; Paul Usmany; Salomi J. Hehanussa

doi:10.63922/ijebir.v4i03.1842

Nengsi Ilela Pattimura University
Dwi Hariyanty Pattimura University
Kevin Tupamahu Pattimura University
Paul Usmany Pattimura University
Salomi J. Hehanussa Pattimura University

DOI: https://doi.org/10.63922/ijebir.v4i03.1842

Keywords: APIP Capability, SPI Maturity, Accountability and Audit Opinion

Abstract

This study aims to empirically test the influence of the variables of the capability of the government's internal supervisory apparatus and the maturity of the internal control system and the moderating influence of accountability on the relationship between the capability of APIP and Maturity of SPI on Audit Opinion. This study is an empirical study, with the sampling technique used is Saturated Sampling, namely, each population is used as a sample. Data obtained through the distribution of questionnaires to selected respondents. The analysis used is multiple regression and hypothesis testing using t-statistics to test the partial regression coefficient with a confidence level of 5%. The results of the study indicate that the capability of the government's internal supervisory apparatus and the maturity of the internal control system have a significant positive effect on audit opinion. Accountability has a significant positive effect in moderating the relationship between the capability of the government's internal supervisory apparatus and the maturity of the internal control system with the audit opinion of the Ambon City Government Inspectorate and the West Seram Regency Government Inspectorate.

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The Effect Of Government Internal Supervisory Apparatus Capability (APIP), Maturity Of Internal Control System (SPI) On Audit Opinion With Accountability As A Moderating Variable

(Empirical Study On The Inspectorate Of Ambon City Government And Inspectorate Of West Seram Regency Government)

Abstract

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