%T PENGARUH KAPABILITAS APIP APIP TERHADAP
KUALITAS AUDIT INTERNAL YANG DIMODERASI OLEH
KODE ETIK DAN PROCEDURAL JUSTICE
(Studi Kasus di Inspektorat Kota Cilegon)
%O Penelitian ini bertujuan untuk menguji pengaruh Kapabilitas APIP auditor terhadap
kualitas audit internal di Inspektorat Kota Cilegon, serta menganalisis peran kode
etik dan procedural justice sebagai variabel moderasi dalam hubungan tersebut.
Evaluasi kinerja pemerintah daerah yang stagnan pada instrumen LPPD dan SAKIP
mendorong pentingnya peningkatan kualitas audit internal sebagai dasar evaluasi
kinerja pemerintah. Metode penelitian kuantitatif digunakan dengan melibatkan
162 responden auditor menggunakan kuesioner, dan data dianalisis menggunakan
Smart PLS. Hasil penelitian menunjukkan bahwa Kapabilitas APIP auditor
berpengaruh positif dan signifikan terhadap kualitas audit internal (T-statistik =
4.039; p = 0.000). Kode etik terbukti memoderasi hubungan Kapabilitas APIP dan
kualitas audit internal secara signifikan (T-statistik = 1.982; p = 0.047), meskipun
dengan arah pengaruh negatif, sedangkan procedural justice tidak menunjukkan
pengaruh moderasi yang signifikan (T-statistik = 1.285; p = 0.199). Penelitian ini
memperkuat teori kompetensi dan etika profesi auditor serta memberikan implikasi
penting bagi peningkatan kualitas audit internal di lembaga pemerintahan. Temuan
mengenai procedural justice membuka ruang untuk penelitian lebih lanjut terkait
peran keadilan prosedural dalam organisasi birokratis.
%I UNIVERSITAS SULTAN AGENG TIRTAYASA
%X 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.
%D 2025
%A AFRIDA SUNDARI
%L eprintuntirta53453
%K auditor capability, internal audit quality, code of ethics, procedural
justice, Inspectorate of Cilegon City
Kapabilitas APIP auditor, kualitas audit internal, kode etik,
procedural justice, Inspektorat Kota Cilegon