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This study aims to analyze the influence of auditor competence, independence, and the use of audit technology on the quality of internal audits of Regional Inspectorates and their impact on the accountability of regional financial governance. Using a quantitative approach, this study involved 154 internal auditors from three regions who were analyzed using an explanatory survey method. The data analysis method used was multiple and simple linear regression to test the relationship between variables. The results showed that auditor competence had a positive and dominant influence on internal audit quality (β = 0.402, p = 0.000), independence also had a positive influence (β = 0.298, p = 0.000), while the use of audit technology had a limited positive influence (β = 0.187, p = 0.011). Furthermore, audit quality was proven to have a significant influence on the accountability of regional financial governance with a value of β = 0.588 and R² = 0.531. These findings confirm that better internal audit quality, influenced by higher auditor competence, strong independence, and more optimal utilization of audit technology, is a key prerequisite for achieving accountability in regional financial governance.

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

This research is motivated by the performance of the Padang City Inspectorate auditors which is still not optimal in implementing good governance. This is indicated by the cases of violations that have occurred, including corruption. One example is the corruption of the KONI Padang City Grant Fund with the source of the Padang City APBD Fund from 2018 to 2020, which resulted in financial losses for the State and Region of 3,117,003,327,- (BPKP Representative Office of West Sumatra Province, 2022). The purpose of this study is the effect of auditor independence, professional ethics, and organizational commitment on the performance of Government Auditors at the Padang City Inspectorate. This study uses a quantitative method. Data were collected using a questionnaire technique, the respondents of this study were 52 auditors. Four hypotheses were formulated and tested using multiple linear regression analysis. The results of the study indicate that auditor independence has a significant positive effect on auditor performance, professional ethics has a significant positive effect on auditor performance, and organizational commitment has a significant positive effect on auditor performance. Meanwhile, simultaneously auditor independence, professional ethics, and organizational commitment have a significant positive effect on the performance of Government Auditors at the Padang City Inspectorate. Thus, it can be concluded that the four variables are very important to support the performance of the Padang City Inspectorate auditors    

Abstract, The research was conducted to determine: 1. To determine the effect of Auditor Integrity partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 2. To determine the effect of Auditor Independence partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 3. To determine the effect of Auditor Ethics partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency, 4. To determine the effect of Auditor Integrity, Auditor Independence, Auditor Ethics simultaneously on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. The subjects of this study were auditors working at the Inspectorate Office of Gorontalo Regency. The data collection method in this study used a questionnaire. This test was carried out using SPSS 21 and using the Method of Successive Interval (MSI). The data analysis techniques used to test the hypothesis were simple regression analysis and multiple regression analysis. Based on the results of the study, it can be concluded that the variables of Integrity, Independence, and Auditor Ethics have a positive and significant influence on the quality of Internal Audit at the Inspectorate Office of Gorontalo Regency, both partially and simultaneously.

This research aims to analyze the role of e-performance in improving employee performance through motivation at the Inspectorate of Central Java Province. This research is a type of quantitative research method with field observation and questionnaire. The population in this study is 141 employees. In determining the sample using the census sampling method. Out of a total of 141 employees, only 113 employees were used as respondents in this research. The data collection technique is carried out by distributing questionnaires that have been tested for validity and reliability, questionnaires distributed online through Google form and physical questionnaires distributed directly to respondents. The data analysis method used consisted of descriptive analysis, evaluation of the outer model, evaluation of the inner model, and evaluation of indirect effects (mediation). The data analysis tool in this study uses SmartPLS 3.0 software. The results of this study indicate that e-performance has a positive effect on employee performance, competence does not have a positive effect on employee performance, motivation has a positive effect on employee performance, e-performance has a positive effect on motivation, competence has a positive effect on motivation, e-performance has a positive effect on employee performance through motivation, and competence has a positive effect on employee performance through motivation.

Capacity, authority, and competency are necessary for internal auditors to perform supervisory responsibilities. Six components make up the Internal Audit Capability Model, which is used to gauge capability. The goal of this study is to ascertain the measures taken to enhance the Ministry of Finance's Inspectorate General's capacity to attain level 3 Government Internal Audit Apparatus competency. Excellent governance, risk management, and control are demonstrated by the organization's Level 3 internal audit capacity. Consequently, internal auditors play a critical role as strategic collaborators. The Ministry of Finance's Inspector General then assesses and examines the issue. Through case studies, qualitative research was carried out for this subject. Interviews and document reviews were used to gather data.l. Nevertheless, several elements of the Internal Audit Capability Model at level 2 still rely on the outcomes of self-evaluation, while other elements do not fully satisfy the requirements for level 3. This necessitates the adoption of thorough Corporate Risk Management as well as evaluation for three years in a row. Thus, enterprise risk management is a useful tool for internal auditors' supervisory duties. The research findings may also be helpful to other establishments aiming to attain level 3 internal audit proficiency.    

The Region V Airport Authority is one of the Technical Implementation Units (UPT) within the Ministry of Transportation which is responsible to the Minister of Transportation through the Directorate of Civil Aviation, where the duties of the airport authority itself are to supervise, control, and regulate activities both from the Land Side and Air Side at Sultan Hasanuddin International Airport Makassar. This research aims to find out (1) How is the implementation of the duties of the Airworthiness Inspector for Aircraft Maintenance in supporting flight safety at Sultan Hasanuddin International Airport Makassar, (2) What are the obstacles of Airworthiness Inspector for Aircraft Maintenance in carrying out duties at Sultan Hasanuddin International Airport Makassar. This research was conducted in February - March 2023 at the Makassar Region V Airport Authority Office, using descriptive research methods with qualitative analysis. Data collection was done through interview, observation, and documentation techniques. And Trigulation is used to test the reliability of the data obtained.  The results of the discussion in this study are (1) in the implementation of the tasks carried out by the Airworthiness Inspector of the Aircraft Maintenance Division at Sultan Hasanuddin International Airport Makassar has carried out its duties properly in accordance with the regulations listed, one of which is PM 41 of 2011 and KP 252 of 2017, but not all tasks listed in the PM are carried out at the Region V Airport Authority because it must wait for delegation from the center first such as the Advanced Standard Certificate or can be called (CoA). (2) For the obstacles faced by inspectors at Sultan Hasanuddin International Airport Makassar, namely in the time and skills of the inspectors, where the inspectors cannot determine how long it takes when the inspection takes place because they have to see the ground time of the aircraft to be inspected and for human resources (Skil) inspectors at the Region V Airport Authority are lacking there are some inspectors who are still confused about analyzing the findings obtained.

The Region V Airport Authority Office as UPT (Technical Implementation Unit) within the Ministry of Transportation is under the auspices and is responsible to the Minister of Transportation through the Director of Air Transportation. The function of the Region V Airport Authority is to supervise, control, and regulate aviation activities. This research aims to find out (1) How is the quality of the Inspector's supervision of flight security in the terminal area of Sultan Hasanuddin International Airport Makassar, (2) The obstacles faced by aviation inspectors in the avsec field and the efforts made by inspectors in conducting surveillance in the terminal area of Sultan Hasanuddin International Airport Makassar. This research was conducted at the Makassar Region V Airport Authority Office, in February - March 2023, this research uses descriptive research with qualitative analysis. The data in this study used primary and secondary data, data collection in this study was by interview, observation and documentation. And the tringulation technique to test the reliability of the data. The results of the discussion in this study are (1) the quality supervision of inspectors on aviation security in the terminal area is good as evidenced by training, field practice and has followed applicable regulations such as PM 41 of 2011 which contains airport authority inspectors only as regulators who carry out supervision of activities in the field. (2) and the obstacles faced by inspectors in the terminal area, namely limited security area cooking permits for this obstacle, the inspectors have carried out surveillance of the avsec and if the inspectors find that the person is categorized as endangering flight activities, the inspectors take action against the person without having to contact the avsec on duty in the terminal area, office busy hours for the office busy hours themselves, the inspectors use breaks or office hours to keep monitoring in the terminal area, and finally the culture as the inspectors themselves are firm and give an appeal that the actions they take are wrong.

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.