Pengaruh Kompetensi, Independensi, dan Etika terhadap Kualitas Auditor pada Aparat Inspektorat dalam Pengawasan Pengelolaan Keuangan Daerah Kota Bitung

The increasing demands of the community for clean governance, fair, transparent, andaccountable should be taken seriously and systematically. All levels of state officials, both at the level of the executive, legislative, and judicial branches must have a shared commitment to uphold good governance and clean government. The study was conducted in the supervision of Government Internal City officials in this regard Inspectorate Bitung in Bitung City. In the present study investigated the influence of competence, independence and ethics for auditors in monitoring the quality of financial management. The purpose of research is to determine how much influence the competence, independence, and ethics to the quality of the personnel inspectorate auditors in financial management oversight Bitung City.Data analysis methods used are descriptive statistics, the classical assumption test, test correlation coefficient, coefficient of determination t est, hypothesis testing ( test f and t test ) . to complete the overall data analysis used SPSS software version 20. The results showed the equation Y = 6.882 -0.019 + 0.437 X1 0.300 X2 + X3. Of multiple linear regression equation shows a constant value of 6.882 gives the sense that if competence ( X1) , independence ( X2 ) , and ethics ( X3 ) constant perceived or equal to zero ( 0 ) , then the magnitude of the variable quality of the auditor on the apparatus inspectorate ( Y ) amounted to 6.882. Correlation coefficient obtained for the coefficient of determination of 0.700 and 0.490, while the remaining 51% of other variables not examined in this study. Results of hypothesis testing ( test f ) indicates the level of significance is less than 0.05 is 0.000 thus, the study received HA4 hypothesis, and hypothesis testing ( t test ) showed for the variable ( X1 ) = 0.864 competence as such, this study rejected Ha1 hypothesis which states that competency variable does not affect the quality of the auditors, it can be seen from a greater significance level of 0.05 is 0.864. These results contrast with previous research that states that affect the quality of the auditor's competence. This is due to the lack of training in research or no education system appropriate competency and followed by the Inspectorate in the auditor oversight of financial management in the city of Bitung, ( X2) = 0.05 ie 0.001 independence as such, this study received a hypothesis Ha2, and ( X3 ) = 0.05 ie 0.008 ethics as such, this study received Ha3 hypothesis

Pengaruh Partisipasi Pejabat Struktural Dalam Penyusunan Anggaran, Komitmen Organisasi, Profesionalisme Dan Struktur Organisasi Terhadap Kinerja Manajerial Kabupaten Minahasa Utara

This study aims to determine the effect participation review structural budgetary hearts, and organizational commitment, professionalism, and organizational structure against the boarding costs managerial north minahasa regency. The role of government officials is very important because implementation wheels good governance And Services showed to the society takes with be effective, committed or responsibility, professional and cooperative hearts organizational structure of every government officials through regional work units (SKPD) from the head up subordinate.The population of this research are the 2rd, 3rd, and 4rd echelon of the structural officials on 32 SKPD governments north minahasa regency as many as 701. Samples using Proportional Stratified Random Sampling method , that is random sampling and proportional to the strata. Samples were taken at 10% of the population with a note that the samples taken can represent the population as a whole with a total of 70 respondents.Data analysis method used is multiple linear regression analysis, to test the validity and reliability, Classic assumption test, correlation coefficient, coefficient determination, and hypothesis testing (test f and t), to complete the overall analysis used the software Statistical Product and service Solutio (SPSS) version 20 .The results showed a partial that influence participation structural officers in budgeting significant effect on managerial performance of North Minahasa Regency , for the commitment the organization has no significant effect on the performance of managerial North Minahasa Regency, for professionalism significant effect on managerial performance of North Minahasa Regency, and to the organizational structure significant effect on managerial performance of North Minahasa Regency. And the simultaneous participation of structural officer (X1), organizational commitment (X2), professionalism (X3) and organizational structure (X4) is jointly affect managerial performance of North Minahasa Regency (Y)