Independensi, Motivasi, Keahlian Profesional, Tingkat Pendidikan, Pengalaman Kerja dan Kinerja Pengawas Lembaga Perkreditan Desa
Abstract
The purpose of this study is to obtain empirical evidence related to the influence of Independence, Motivation, Professional Skills, Level of Education, and Work Experience on Internal Supervisor Performance. This research was conducted in 74 LPD in Klungkung Regency. The data analysis technique used is multiple linear regression. The results of this study indicate that Independence, Motivation, Professional Skills, Level of Education, and Work Experience have a positive and significant effect on the performance of internal supervisors. This shows the higher independence, motivation, professional expertise, education level, and work experience of a supervisor, the supervisor's performance will be better. For the LPD the results of this study can provide additional information related to factors that influence the performance of internal supervisors, so it is expected to be useful in improving the performance of LPD supervisors in Klungkung Regency.
Keywords: Independence; Motivation; Professional Expertise; Level Of Education; Work Experience.
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References
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Mukuru, E., & Kiruja, E. (2013). Effect of Motivation on Employee Performance In Public Middle Level Technical Training Institutions In Kenya. International Journal of Advances in Management and Economics, 16(3), 35–37.
Murtini, N. N., & Juliarsa, I. G. (2017). Pengaruh Independensi, Keahlian Profesional, Pengalaman Kerja, Dan Tingkat Pendidikan Pada Kinerja Pengawas Koperasi. E-Jurnal Akuntansi, 20, 1390–1418. https://doi.org/10.24843/EJA.2017.v20.i02.p19
Nasvita, D. M. (2016). The Factors That Effect On Internal Auditor Independence In The Aceh Banking Sector. Jurnal Ilmiah Peuradeun. https://doi.org/10.26811/peuradeun.v4i3.108
Nur, S. W., & Fitri. (2017). The Influence of Independence and Competence of Auditor on The Performance of Inspectorate Auditors District MAROS. International Journal of Science and Research (IJSR). https://doi.org/10.21275/ART20177179
Patrick, Z., Vitalis, K., & Mdoom, I. (2017). Effect of Auditor Independence on Audit Quality: A Review of Literature. International Journal of Business and Management Invention ISSN.
Peraturan Daerah (PERDA) Provinsi Bali No. 3 Tahun 2017. Tentang Lembaga Perkreditan Desa
Peraturan Gubernur Bali Nomor 11 Tahun 2013 Tentang Petunjuk Pelaksanaan Peraturan Daerah Provinsi Bali Nomor 8 Tahun 2002 Tentang Lembaga Perkreditan Desa
Prawitasari, P. P., & Badera, I. D. N. (2015). Pengaruh Independensi, Keahlian Profesional, Dan Pengalaman Kerja Pada Kinerja Pengawas Koperasi Serba Usaha. E-Jurnal Akuntansi, 11(1), 15–28.
Prasanti, D. H., Ramadhanti, W., & Puspasari, N. (2019). Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable. Jurnal Akuntansi Aktual. https://doi.org/10.17977/um004v5i32019p223
Putra, I. G. A., & Jati, I. K. (2019). Analisis Pengaruh Profesionalisme, Independensi dan Pengalaman Kerja Pada Kinerja Pengawas Internal (Panureksa) LPD. E-Jurnal Akuntansi, 26, 1464. https://doi.org/10.24843/eja.2019.v26.i02.p23
Putra, P. B. S., & Rasmini, N. K. (2014). Pengaruh Independensi, Kompetensi, dan Ruang Lingkup Pekerjaan Audit Pengawas pada Efektivitas Pengendalian Intern Koperasi. E-Jurnal Akuntansi Universitas Udayana.
Rahayu, T., & Suryono, B. (2016). Pengaruh Independensi Auditor , Etika Auditor , Dan Pengalaman Auditor Terhadap Kualitas Audit. Jurnal Ilmu Dan Riset Akuntasi.
Ratna Mappanyuki. (2016). Effects Spiritual Influence Of Auditors , Complexity Task , Ethics Auditor And Auditor Expertise On The Performance Auditor Withaccounting Information Systems With Moderating Variabel ( Empirical Study On Bpkp Representative Office South Sulawesi ). South East Asia Journal of Contemporary Bussines, Economics and Law, 9(1), 28–43.
Robbins, S. P., & Timothy, A. J. (2015). Perilaku Organisasi Jilid II. Salemba Empat. https://doi.org/10.1097/ACM.0b013e31821db670
Saleem, K. A. (2018). The Impact of Internal Audit Committees’ Practices on Enhancing the Independence of Internal Auditors in Jordanian Commercial Banks. International Journal of Business and Management. https://doi.org/10.5539/ijbm.v13n5p156
Sihombing, Y. A., & Triyanto, D. N. (2019). The Effect Of Independence, Objectivity, Knowledge, Work Experinece, Integrity , On Audit Quality (Study On West Java Provincial Inspectorate In 2018). Jurnal Akuntansi. https://doi.org/10.33369/j.akuntansi.9.2.141-160
St Ramlah, Syah, A., & Dara, M. A. (2018). The effect of competence and independence to audit quality with auditor ethics as a Modernation variable. International Journal of Scientific and Technology Research.
Suartana, I. W. (2010). Akuntansi Keperilakuan, Teori dan Implementasi. In Yogyakarta.
Tawakkal, M. Y. R. (2019). The Effect of the Auditor?s Personal Characteristic on Audit Dysfunctionnal Behavior. International Journal of Science and Research (IJSR).
Tepalagul, N., & Lin, L. (2015). Auditor Independence and Audit Quality: A Literature Review. In Journal of Accounting, Auditing and Finance. https://doi.org/10.1177/0148558X14544505
Usman. (2015). Effect Of Experience And Accountability On The Quality Of Internal Audit. International Journal of Scientific & Technology Research, 4(8), 85–90.
Usman, A., Sudarma, M., Habbe, H., & Said, D. (2014). Effect of Competence Factor, Independence and Attitude against Professional Auditor Audit Quality Improve Performance in Inspectorate (Inspectorate Empirical Study in South Sulawesi Province). IOSR Journal of Business and Management, 16(1), 01–13. https://doi.org/10.9790/487x-16120113
Widyantara, I. N., Wahyuni, M. A., & Atmadja, A. T. (2017). Pengaruh Independensi, Motivasi, Kompetensi, Dan Pengalaman Kerja Terhadap Kinerja Badan Pengawas Sebagai Auditor Internal Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 1(Vol 8, No 2 (2017):). https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/13278
Wulandari, A. . S. G., & Dharma, I. D. S. (2018). Pengaruh Profesionalisme Auditor , Komitmen Organisasi dan Etika Profesi Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Pada era globalisasi saat ini ba. E-Jurnal Akuntansi Universitas Udayana, 22(1), 273–300. https://doi.org/ISSN: 2302-8556
Wulandari, L. R., & Latrini, M. Y. (2018). Pengaruh Independensi, Pengalaman Kerja, Tingkat Pendidikan dan Pelatihan Kerja Terhadap Efektivitas Struktur Pengendalian Intern LPD. E-Jurnal Akuntansi, 22, 544. https://doi.org/10.24843/EJA.2018.v22.i01.p21
Yosep, M. (2016). Effect Competencies, Independence, Objectivity of the Function of Internal Audit (Implications for Quality Financial Reporting). European Journal of Accounting, Auditing and Finance Research.
Bouhawia, M. S., Irianto, G., & Baridwan, Z. (2015). The Effect of Working Experience, Integrity, Competence, and Organizational Commitment on Audit Quality (Survey State Owned Companies In Libya). IOSR Journal of Economics and Finance Ver. II, 6(4), 2321–5933. https://doi.org/10.9790/5933-06426067
Dedik, K., Herawati, N. T., & Darmawan, N. A. S. (2014). Terhadap Perilaku Disfungsional Auditor ( Studi Kasus pada Kantor Akuntan Publik di Provinsi Bali ). 1(1).
Dhiaa, S., & Thuraiya, A. A. (2017). Factors Influence Internal Audit Effectiveness. International Journal of Business and Management. https://doi.org/10.5539/ijbm.v12n10p143
Đorđević, M., & Đukić, T. (2017). Independence And Objectivity Of Internal Auditors As Determinants Of Their Effectiveness. Facta Universitatis, Series: Economics and Organization. https://doi.org/10.22190/fueo1703231d
Furiady, O., & Kurnia, R. (2015). The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality. Procedia - Social and Behavioral Sciences. https://doi.org/10.1016/j.sbspro.2015.11.042
Gamayuni, R. R. (2018). The effect of internal auditor competence and objectivity, and management support on effectiveness of internal audit function and financial reporting quality implications at local government. International Journal of Economic Policy in Emerging Economies. https://doi.org/10.1504/IJEPEE.2018.093951
Handoko, B. L., & Marshella, M. (2020). Analysis of factors affecting audit report lag in the consumer goods industrial manufacturing company. International Journal of Innovation, Creativity and Change.
Herda, D. N., & Martin, K. A. (2016). The effects of auditor experience and professional commitment on acceptance of underreporting time: A moderated mediation analysis. Current Issues in Auditing. https://doi.org/10.2308/ciia-51479
Imansari, P., Halim, A., & Wulandari, R. (2016). Pengaruh Kompetensi, Independensi, Pengalaman dan Etika Auditor terhadap Kualitas Audit (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Kota Malang). Jurnal Riset Mahasiswa Akuntansi Unikama.
Kodyawati, P., & Dewi, L. G. K. (2019). Pengaruh Independensi Keahlian Profesi Motivasi Kerja Pengalaman Kerja Dan Tingkat Pendidikan Terhadap Kinerja Pengawas Koperasi. E-Jurnal Akuntansi, 27, 1597. https://doi.org/10.24843/eja.2019.v27.i02.p29
Kotur, B. R., & Anbazhagan, S. (2014). Education and Work-Experience - Influence on the Performance. IOSR Journal of Business and Management. https://doi.org/10.9790/487x-1653104110
Krisnawati, N. P. A., & Suartana, I. W. (2017). Pengaruh Kompetensi Karyawan, Motivasi Kerja, Komitmen Organisasi, Kemampuan Teknik Personal Terhadap Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 21, 2539–2566. https://doi.org/10.24843/EJA.2017.v20.i03.p30
Mahendra, M. A., & Ramantha, I. W. (2018). Pelatihan Kerja Memoderasi Pengaruh Tingkat Pendidikan dan Pengalaman Kerja Pada Efektivitas Pengendalian Internal. Jurnal Ilmiah Akuntansi Dan Bisnis, 2013, 65. https://doi.org/10.24843/JIAB.2018.v13.i01.p07
Mardika, I. B. A., & Suartana, I. W. (2019). Pengaruh Independensi, Pengalaman Kerja, Komitmen Organisasi, dan Motivasi Auditor Pada Kualitas Audit. E-Jurnal Akuntansi, 27, 2211. https://doi.org/10.24843/eja.2019.v27.i03.p21
Masrizal. (2010). Pengaruh Pengalaman Dan Pengetahuan Audit Terhadap Pendeteksian Temuan Kerugian Daerah (Studi Pada Auditor Inspektorat Aceh). Jurnal Telaah Dan Riset Akuntansi, 3(2), 173–194.
Mukuru, E., & Kiruja, E. (2013). Effect of Motivation on Employee Performance In Public Middle Level Technical Training Institutions In Kenya. International Journal of Advances in Management and Economics, 16(3), 35–37.
Murtini, N. N., & Juliarsa, I. G. (2017). Pengaruh Independensi, Keahlian Profesional, Pengalaman Kerja, Dan Tingkat Pendidikan Pada Kinerja Pengawas Koperasi. E-Jurnal Akuntansi, 20, 1390–1418. https://doi.org/10.24843/EJA.2017.v20.i02.p19
Nasvita, D. M. (2016). The Factors That Effect On Internal Auditor Independence In The Aceh Banking Sector. Jurnal Ilmiah Peuradeun. https://doi.org/10.26811/peuradeun.v4i3.108
Nur, S. W., & Fitri. (2017). The Influence of Independence and Competence of Auditor on The Performance of Inspectorate Auditors District MAROS. International Journal of Science and Research (IJSR). https://doi.org/10.21275/ART20177179
Patrick, Z., Vitalis, K., & Mdoom, I. (2017). Effect of Auditor Independence on Audit Quality: A Review of Literature. International Journal of Business and Management Invention ISSN.
Peraturan Daerah (PERDA) Provinsi Bali No. 3 Tahun 2017. Tentang Lembaga Perkreditan Desa
Peraturan Gubernur Bali Nomor 11 Tahun 2013 Tentang Petunjuk Pelaksanaan Peraturan Daerah Provinsi Bali Nomor 8 Tahun 2002 Tentang Lembaga Perkreditan Desa
Prawitasari, P. P., & Badera, I. D. N. (2015). Pengaruh Independensi, Keahlian Profesional, Dan Pengalaman Kerja Pada Kinerja Pengawas Koperasi Serba Usaha. E-Jurnal Akuntansi, 11(1), 15–28.
Prasanti, D. H., Ramadhanti, W., & Puspasari, N. (2019). Effect of Independence, Work Experience and Competence on Audit Quality with Professional Ethics as Moderating Variable. Jurnal Akuntansi Aktual. https://doi.org/10.17977/um004v5i32019p223
Putra, I. G. A., & Jati, I. K. (2019). Analisis Pengaruh Profesionalisme, Independensi dan Pengalaman Kerja Pada Kinerja Pengawas Internal (Panureksa) LPD. E-Jurnal Akuntansi, 26, 1464. https://doi.org/10.24843/eja.2019.v26.i02.p23
Putra, P. B. S., & Rasmini, N. K. (2014). Pengaruh Independensi, Kompetensi, dan Ruang Lingkup Pekerjaan Audit Pengawas pada Efektivitas Pengendalian Intern Koperasi. E-Jurnal Akuntansi Universitas Udayana.
Rahayu, T., & Suryono, B. (2016). Pengaruh Independensi Auditor , Etika Auditor , Dan Pengalaman Auditor Terhadap Kualitas Audit. Jurnal Ilmu Dan Riset Akuntasi.
Ratna Mappanyuki. (2016). Effects Spiritual Influence Of Auditors , Complexity Task , Ethics Auditor And Auditor Expertise On The Performance Auditor Withaccounting Information Systems With Moderating Variabel ( Empirical Study On Bpkp Representative Office South Sulawesi ). South East Asia Journal of Contemporary Bussines, Economics and Law, 9(1), 28–43.
Robbins, S. P., & Timothy, A. J. (2015). Perilaku Organisasi Jilid II. Salemba Empat. https://doi.org/10.1097/ACM.0b013e31821db670
Saleem, K. A. (2018). The Impact of Internal Audit Committees’ Practices on Enhancing the Independence of Internal Auditors in Jordanian Commercial Banks. International Journal of Business and Management. https://doi.org/10.5539/ijbm.v13n5p156
Sihombing, Y. A., & Triyanto, D. N. (2019). The Effect Of Independence, Objectivity, Knowledge, Work Experinece, Integrity , On Audit Quality (Study On West Java Provincial Inspectorate In 2018). Jurnal Akuntansi. https://doi.org/10.33369/j.akuntansi.9.2.141-160
St Ramlah, Syah, A., & Dara, M. A. (2018). The effect of competence and independence to audit quality with auditor ethics as a Modernation variable. International Journal of Scientific and Technology Research.
Suartana, I. W. (2010). Akuntansi Keperilakuan, Teori dan Implementasi. In Yogyakarta.
Tawakkal, M. Y. R. (2019). The Effect of the Auditor?s Personal Characteristic on Audit Dysfunctionnal Behavior. International Journal of Science and Research (IJSR).
Tepalagul, N., & Lin, L. (2015). Auditor Independence and Audit Quality: A Literature Review. In Journal of Accounting, Auditing and Finance. https://doi.org/10.1177/0148558X14544505
Usman. (2015). Effect Of Experience And Accountability On The Quality Of Internal Audit. International Journal of Scientific & Technology Research, 4(8), 85–90.
Usman, A., Sudarma, M., Habbe, H., & Said, D. (2014). Effect of Competence Factor, Independence and Attitude against Professional Auditor Audit Quality Improve Performance in Inspectorate (Inspectorate Empirical Study in South Sulawesi Province). IOSR Journal of Business and Management, 16(1), 01–13. https://doi.org/10.9790/487x-16120113
Widyantara, I. N., Wahyuni, M. A., & Atmadja, A. T. (2017). Pengaruh Independensi, Motivasi, Kompetensi, Dan Pengalaman Kerja Terhadap Kinerja Badan Pengawas Sebagai Auditor Internal Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 1(Vol 8, No 2 (2017):). https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/13278
Wulandari, A. . S. G., & Dharma, I. D. S. (2018). Pengaruh Profesionalisme Auditor , Komitmen Organisasi dan Etika Profesi Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Pada era globalisasi saat ini ba. E-Jurnal Akuntansi Universitas Udayana, 22(1), 273–300. https://doi.org/ISSN: 2302-8556
Wulandari, L. R., & Latrini, M. Y. (2018). Pengaruh Independensi, Pengalaman Kerja, Tingkat Pendidikan dan Pelatihan Kerja Terhadap Efektivitas Struktur Pengendalian Intern LPD. E-Jurnal Akuntansi, 22, 544. https://doi.org/10.24843/EJA.2018.v22.i01.p21
Yosep, M. (2016). Effect Competencies, Independence, Objectivity of the Function of Internal Audit (Implications for Quality Financial Reporting). European Journal of Accounting, Auditing and Finance Research.
Published
2021-03-25
How to Cite
SENTOSA, Komang Gede Arya Abdi; BUDIARTHA, I Ketut.
Independensi, Motivasi, Keahlian Profesional, Tingkat Pendidikan, Pengalaman Kerja dan Kinerja Pengawas Lembaga Perkreditan Desa.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 3, p. 652-666, mar. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/59782>. Date accessed: 12 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i03.p10.
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