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Record W4381249679 · doi:10.35972/kindai.v19i1.979

PENGARUH INTEGRITAS, INDEPENDENSI, OBYEKTIVITAS DAN KOMPETENSI TERHADAP KINERJA APIP MELALUI KUALITAS AUDIT DI INSPEKTORAT DAERAH KABUPATEN BARITO SELATAN

2023· article· id· W4381249679 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueKINDAI · 2023
Typearticle
Languageid
FieldBusiness, Management and Accounting
TopicConsumer Behavior and Marketing Influence
Canadian institutionsEncana (Canada)
Fundersnot available
KeywordsBusiness administrationBusiness

Abstract

fetched live from OpenAlex

ABSTRAK 
 Tujuan penelitian ini adalah untuk mengetahui pengaruh integritas, independensi, obyektivitas dan kompetensi terhadap kinerja APIP melalui kualitas audit. Jenis penelitian ini menggunakan metode deskriptif kuantitatif. Variabel independen terdiri dari integritas, independensi, obyektivitas dan kompetensi variabel dependen kinerja APIP dan variabel intervening kualitas audit. Sampel yang digunakan dalam penelitian ini sebanyak 29 orang dari 41 orang populasi yaitu pegawai yang melaksanakan tugas pengawasan secara langsung (Auditor dan PPUPD). Teknik pengambilan sampel menggunakan rumus Slovin. Pengumpulan data dilakukan dengan cara menyebarkan kuisioner, observasi dan wawancara langsung. Teknik analisa data menggunakan analisa deskriptif dan analisa jalur (Path Analysis) dengan bantuan Smart PLS versi 3.3.2 Profesional. Hasil penelitian menunjukkan bahwa pengaruh langsung: (1) integritas berpengaruh signifikan terhadap kualitas audit; (2) independensi berpengaruh signifikan terhadap kualitas audit; (3) obyektivitas berpengaruh signifikan terhadap kualitas audit; (4) kompetensi tidak berpengaruh signifikan terhadap kualitas audit; (5) integritas berpengaruh signifikan terhadap kinerja APIP; (6) independensi tidak berpengaruh signifikan terhadap kinerja APIP; (7) obyektivitas berpengaruh signifikan terhadap kinerja APIP; (8) kompetensi berpengaruh signifikan terhadap kinerja APIP; (9) kualitas audit berpengaruh signifikan terhadap kinerja APIP.
 Sedangkan untuk pengaruh tidak langsung: (10) interitas berpengaruh signifikan terhadap kinerja APIP melalui kualitas audit; (11) independensi berpengaruh signifikan terhadap kinerja APIP melalui kualitas audit; (12) kompetensi berpengaruh signifikan terhadap kinerja APIP melalui kualitas audit; (13) kompetensi tidak berpengaruh signifikan terhadap kinerja APIP melalui kualitas audit di Inspektorat Daerah Kabupaten Barito Selatan.
 Kata-kata kunci : integritas, independensi, obyektivitas, kualitas audit dan Kinerja APIP

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.002
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication, Insufficient payload (model declined to judge)
Consensus categoriesMeta-epidemiology (narrow), Insufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.091
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0030.002
Meta-epidemiology (narrow)0.0010.002
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0010.003
Science and technology studies0.0010.000
Scholarly communication0.0020.003
Open science0.0020.002
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0030.008

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.027
GPT teacher head0.255
Teacher spread0.228 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it