Pengaruh Etika Audit Terhadap Kinerja Melalui Akuntabilitas pada Aparat Pengawasan Intern Pemerintahan

Abstract

This study aims to analyze the influence of audit ethics on the performance of the Mojokerto City Government Internal Supervisory Apparatus (APIP) through accountability. Audit ethics that include integrity, objectivity, confidentiality, and competence are considered important factors in improving the accountability and performance of internal auditors in the public sector. The research method used is a quantitative approach with multiple linear regression analysis techniques. Data was collected through a questionnaire distributed to ASN employees at the Mojokerto City Inspectorate who have worked for at least one year. The results of the study show that audit ethics have a positive effect on APIP's accountability. Accountability has also been proven to have a significant influence on auditor performance. In addition, audit ethics directly or indirectly through accountability has an effect on improving APIP's performance. These findings confirm that improving audit ethics standards can strengthen transparency and effectiveness of public sector supervision. The conclusion of this study emphasizes the importance of strengthening the auditor code of ethics to improve APIP performance. It is recommended that local governments provide periodic training related to professional ethics to improve the competence and accountability of auditors in carrying out their duties..