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Evaluasi Penguatan Kapabilitas Internal Auditor pada Lembaga Negara Pengawas Pelayanan Publik
This study aims to evaluate the comparison of APIP capability achievement before and after the change of the Internal Oversight Unit of the Ombudsman of the Republic of Indonesia from Section (echelon 3) to Inspectorate or equivalent to Bureau (echelon 2). This research uses a qualitative approach in the form of case study research. The data used are primary data with research data collection instruments in the form of distributing questionnaires and interviews. The object of the research is the Internal Control Unit at the Ombudsman of the Republic of Indonesia. The result present the changes in the six elements of the APIP capability indicator, which have occurred as a result of the strengthening of the Internal Supervisory Unit of the Ombudsman of the Republic of Indonesia. Exogenous factors as explained by the Institutional Theory, including mimetic, coercive, and normative, have proven to provide pressure and provide encouragement for the APIP Ombudsman of the Republic of Indonesia to be able to achieve level 3 capabilities.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| T 040/21 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta: Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Internal audit Ombudsman |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | xii, 201 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |