PERFORMANCE ANALYSIS OF GOVERNMENT INTERNAL AUDIT APPARATUS (APIP) BASED ON THE CAPABILITY PERSPECTIVE

Abstract

The Vision and Mission of a Reformed Bureaucracy period of 2010-2025 is expecting a WorldClass Governance, of which the supervisory area is aimed to creating Good Governance and more importantly, free from the acts of Corruption, Collusion and Nepotism (KKN). This requires to improve the working performance of Government Internal Audit Apparatus (APIP). The purpose of this study was to examine and analyze the effect of APIP’s capability element that is professionalism, task complexity, organization culture and commitment of organization associated with the performance of APIP’s within all Lombok Inspectorate offices in the year of 2017. The research used a Survey Method where primary data is essentially based on a quetioner form. The population of the research involved all stafs of APIP throughout Lombok Island. The sample were from 136 respondents consisting of Functional Position of Auditor (JFA) and Functional Position of The Government Audit on Local Government Affairs (JFP2UPD) using the Purpossive Sampling Method. The data analysis technique applied was Multiple Linear Regression Analysis (Multiple Regresion Analysis). The result of research has partially shown that professionalism, task complexity, and organization culture has significantly influenced toward the APIP’s Performance, while the variable commitment of organization had no significant effect the APIP’s Performance. Theoretically, the results of this research may contribute to the development of science in the field of public sector auditing and can provide a reference for future studies, aside from that can be used as an evaluation for auditors to develop their own skills in order to improve organizational performance