PENGARUH MOTIVASI, PENGETAHUAN TENTANG PENGELOLAAN KEUANGAN DAERAH DAN INTENSITAS PEMBINAAN APARAT INSPEKTORAT TERHADAP KUALITAS HASIL AUDIT INSPEKTORAT (Studi Empiris Pada Inspektorat Kota Pariaman dan Kabupaten Padang Pariaman)

Abstract

At the present time Inspectorate officials have an important role in the running of the Government oversight. His job is to ensure that the review of the financial accounting System area has been going well and the Inspectorate officials also serves as a consultant providing advice to future government objectives can be achieved. This study was conducted to determine and examine the effect of motivation, knowledge of financial management and intensity of development inspectorate officials on the quality of audit result. Data collected by giving the questions in the form of a questionnaire distributed to local government inspectorate officials in the Padang Pariaman Regency and Pariaman City. The data obtained were then processed by multiple regression. The sample of this study is inspectorate officials at Pariaman city and Padang Pariaman Regency which numbered 46 people. Sampling method used in this research is cencus method. The results of this study showed that the motivation have significant effect (0,046<0,05), knowledge of financial management have significant effect (0,036<0,05), and intensity of development inspectorate officials have significant effect (0.049<0,05), to the factor of the quality of audit result within the Padang Pariaman regency and Pariaman City.

Keywords : motivation, knowledge, development, inspectorate, and audit result.