PENGARUH IMPLEMENTASI INTERNAL AUDIT CAPABILITY MODEL (IACM) TERHADAP PENINGKATAN KAPABILITAS APARATUR PENGAWASAN INTERNAL PEMERINTAH (Studi Pada Inspektorat Perpustakaan Nasional RI)

HASANAH, RETNO (2021) PENGARUH IMPLEMENTASI INTERNAL AUDIT CAPABILITY MODEL (IACM) TERHADAP PENINGKATAN KAPABILITAS APARATUR PENGAWASAN INTERNAL PEMERINTAH (Studi Pada Inspektorat Perpustakaan Nasional RI). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This study aims to determine the effect of implementing elements of the Internal Control Capability Model (IACM) on the capabilities of the Government Internal Supervisory Apparatus (APIP) at the Inspectorate of the National Library of Indonesia. The IACM framework relates to the fulfillment of the elements consisting of Roles and services, Human Resource Management, Professional Practices, Accountability and Performance management, Culture and Organizational Relations and Governance Structure. The implementation of IACM elements is carried out through a process which is stated as an independent variable, namely Mastering and institutionalization and the dependent variable in this study is Capabilities. The research method used is descriptive with quantitative data analysis. The data used in this research is primary data. The sampling technique was saturated sample through a survey by collecting questionnaires for all 33 employees at the Inspectorate of the National Library of Indonesia. The data is processed using the SPSS application. Based on the results of the study, it can be concluded that overall Mastering and Institutionalization affect the level of APIP Capability. The results of the study show (1) Mastering has a positive and significant effect on the Capability of the Government Internal Supervisory Apparatus, (2) Institutionalization has a positive and significant effect on the Capability of the Government Internal Supervisory Apparatus. Penelitian ini bertujuan untuk mengetahui pengaruh implementasi elemen Internal Control Capability Model (IACM) terhadap kapabilitas yang dimiliki oleh Aparat Pengawas Intern Pemerintah (APIP) di Inspektorat Perpustakaan Nasional RI. Kerangka kerja IACM berkaitan dengan pemenuhan atas elemen-elemen yang terdiri dari Peran dan layanan, Pengelolaan Sumber Daya Manusia, Praktik Profesional, Akuntabilitas dan manajemen Kinerja, Budaya serta Hubungan Organisasi dan Struktur Tata Kelola. Implementasi elemen IACM dilaksanakan melalui proses yang dinyatakan sebagai Variabel independen yaitu Mastering dan institusionalisasi serta variabel dependen dalam penelitian ini adalah Kapabilitas. Metode penelitian yang digunakan adalah deskriptif dengan analisa data kuantitatif. Data yang digunakan dalam penelitian adalah data primer. Teknik pengambilan sampling yaitu sampel jenuh melalui survey dengan cara mengumpulkan kuisioner atas seluruh pegawai di Inspektorat Perpustakaan Nasional RI yang berjumlah 33 orang. Data diolah menggunakan aplikasi SPSS. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara keseluruhan Mastering dan Institusionalisasi berpengaruh terhadap tingkat Kapabilitas APIP. Hasil penelitian menunjukan (1) Mastering berpengaruh positif dan signifikan terhadap Kapabilitas Aparat Pengawas Intern Pemerintah, (2) Institusionalisasi berpengaruh positif dan signifikan terhadap Kapabilitas Aparat Pengawas Intern Pemerintah.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219120142
Uncontrolled Keywords: Internal Control Capability Model (IACM), Mastering, Institusionalisasi, Kapabilitas, Internal Control Capability Model (IACM), Mastering, Institusionalization, Capability
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Priyo Raharjo
Date Deposited: 01 Oct 2022 02:41
Last Modified: 01 Oct 2022 02:41
URI: http://repository.mercubuana.ac.id/id/eprint/69744

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