THE ROLE OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM AND AUDITOR'S COMPETENCE SUPPORT IN PRODUCING ACCOUNTABLE SUPERVISION AT THE INSPECTORATE GENERAL OF THE MINISTRY OF EDUCATION AND CULTURE

Abstract

The purpose of this study is to empirically prove the role of the government's internal control system and support the competence of auditors for accountable supervision. This research is an explanatory research that uses a sample of 73 respondents, the results of the analysis of the role of the internal control system on accountable supervision have a positive and very significant/significant influence with a strong level of influence, and the contribution level of the internal control system's role variable to accountable supervision variables is equal to 45.5%; Meanwhile, between the support of the auditor's competence for accountable supervision, there is a positive and very significant/significant effect with a fairly strong level of influence and the contribution level of the variable of auditor competence support on the accountable supervision variable of 26.9%; while the correlation between the role of the internal control system and the support of the auditor's competence together on accountable supervision has a positive and very significant/significant effect with a strong level of influence, and the contribution level of the two independent variables to the dependent variable is 49.4%, and there are still other factors that can affect the dependent variable (accountable supervision).