relation: https://eprints.untirta.ac.id/53453/
title: PENGARUH KAPABILITAS APIP APIP TERHADAP  KUALITAS AUDIT INTERNAL YANG DIMODERASI OLEH  KODE ETIK DAN PROCEDURAL JUSTICE  (Studi Kasus di Inspektorat Kota Cilegon)
creator: SUNDARI, AFRIDA
subject: H Social Sciences (General)
subject: HD28 Management. Industrial Management
description: This study aims to examine the effect of auditor capability on internal audit quality  at the Inspectorate of Cilegon City, as well as to analyze the role of code of ethics  and procedural justice as moderating variables in this relationship. The stagnation  in regional government performance evaluations through LPPD and SAKIP  instruments highlights the importance of improving internal audit quality as a basis  for government performance assessment. A quantitative method was employed  involving 162 auditor respondents using questionnaires, with data analyzed by  Smart PLS. The results indicate that auditor capability positively and significantly  affects internal audit quality (T-statistic = 4.039; p = 0.000). The code of ethics  significantly moderates the relationship between capability and internal audit  quality (T-statistic = 1.982; p = 0.047), albeit with a negative direction, while  procedural justice does not show a significant moderating effect (T-statistic =  1.285; p = 0.199). This study reinforces the theory of auditor competence and  professional ethics and offers important implications for enhancing internal audit  quality in government institutions. Findings related to procedural justice provide  opportunities for further research on the role of procedural fairness in bureaucratic  organizations.
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/53453/1/AFRIDA%20SUNDARI_7776230043_Fulltext%20%281%29.pdf
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identifier: https://eprints.untirta.ac.id/53453/2/AFRIDA%20SUNDARI_7776230043_01..pdf
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identifier: https://eprints.untirta.ac.id/53453/3/AFRIDA%20SUNDARI_7776230043_02..pdf
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identifier: https://eprints.untirta.ac.id/53453/4/AFRIDA%20SUNDARI_7776230043_03..pdf
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identifier: https://eprints.untirta.ac.id/53453/5/AFRIDA%20SUNDARI_7776230043_04..pdf
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identifier: https://eprints.untirta.ac.id/53453/6/AFRIDA%20SUNDARI_7776230043_05..pdf
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language: en
identifier: https://eprints.untirta.ac.id/53453/7/AFRIDA%20SUNDARI_7776230043_Reff.pdf
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language: en
identifier: https://eprints.untirta.ac.id/53453/8/AFRIDA%20SUNDARI_7776230043_Lamp.pdf
identifier:   SUNDARI, AFRIDA  (2025) PENGARUH KAPABILITAS APIP APIP TERHADAP KUALITAS AUDIT INTERNAL YANG DIMODERASI OLEH KODE ETIK DAN PROCEDURAL JUSTICE (Studi Kasus di Inspektorat Kota Cilegon).  Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.