Image of Evaluasi Penguatan Kapabilitas Internal Auditor pada Lembaga Negara Pengawas Pelayanan Publik

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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 NumberLocationAvailable
T 040/21PSB lt.2 - Karya Akhir1
Penerbit Jakarta Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
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