eprintid: 53453 rev_number: 15 eprint_status: archive userid: 11796 dir: disk0/00/05/34/53 datestamp: 2025-08-02 03:02:47 lastmod: 2025-08-02 03:02:47 status_changed: 2025-08-02 03:02:47 type: thesis metadata_visibility: show creators_name: SUNDARI, AFRIDA creators_id: 7776230043 contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Sanusi, Fauji contributors_name: Imron, Ali contributors_id: 196008262003121001 contributors_id: 197407292000031004 corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA corp_creators: FAKULTAS EKONOMI DAN BISNIS corp_creators: MAGISTER MANAJEMEN title: PENGARUH KAPABILITAS APIP APIP TERHADAP KUALITAS AUDIT INTERNAL YANG DIMODERASI OLEH KODE ETIK DAN PROCEDURAL JUSTICE (Studi Kasus di Inspektorat Kota Cilegon) ispublished: pub subjects: H1 subjects: HD28 divisions: FEB divisions: MM full_text_status: restricted keywords: 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 note: 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. abstract: 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 date_type: published pages: 145 institution: UNIVERSITAS SULTAN AGENG TIRTAYASA department: MAGISTER MANAJEMEN thesis_type: masters thesis_name: mphil citation: 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. document_url: https://eprints.untirta.ac.id/53453/1/AFRIDA%20SUNDARI_7776230043_Fulltext%20%281%29.pdf document_url: https://eprints.untirta.ac.id/53453/2/AFRIDA%20SUNDARI_7776230043_01..pdf document_url: https://eprints.untirta.ac.id/53453/3/AFRIDA%20SUNDARI_7776230043_02..pdf document_url: https://eprints.untirta.ac.id/53453/4/AFRIDA%20SUNDARI_7776230043_03..pdf document_url: https://eprints.untirta.ac.id/53453/5/AFRIDA%20SUNDARI_7776230043_04..pdf document_url: https://eprints.untirta.ac.id/53453/6/AFRIDA%20SUNDARI_7776230043_05..pdf document_url: https://eprints.untirta.ac.id/53453/7/AFRIDA%20SUNDARI_7776230043_Reff.pdf document_url: https://eprints.untirta.ac.id/53453/8/AFRIDA%20SUNDARI_7776230043_Lamp.pdf