Research Article
The Influence of Budgeting, Independence, Competence and Integrity on Supervision Performance
@INPROCEEDINGS{10.4108/eai.4-11-2022.2329735, author={Supendi Supendi and Meutia Meutia and Muhammad Taqi and Munawar Muchlish}, title={The Influence of Budgeting, Independence, Competence and Integrity on Supervision Performance}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={budgeting competence independence integrity monitoring performance}, doi={10.4108/eai.4-11-2022.2329735} }- Supendi Supendi
Meutia Meutia
Muhammad Taqi
Munawar Muchlish
Year: 2023
The Influence of Budgeting, Independence, Competence and Integrity on Supervision Performance
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2329735
Abstract
This study is to determine the effect of budgeting, independence, competence and integrity on the performance of supervision at the Inspectorate of DKI Jakarta Province. This study uses a quantitative approach where the sample is determined by the proportionate stratified random sampling method consisting of 100 auditors at the Inspectorate of DKI Jakarta Province. Data processing using multiple regression statistical techniques through the SPSS application. The hypothesis was developed using the Agency Theory and Budgeting Theory approaches. The results showed that budgeting had no significant effect on supervision, while competence, independence and integrity had a significant effect on supervisory performance. Simultaneously budgeting, independence, competence, integrity, budgeting, and all these things together. The Inspectorate can use the study's findings to help DKI Jakarta Province develop policies to improve supervisory performance.