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FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL SUPERVISION

Journal of Business Studies and Management Review · Vol. 4 No. 2 (2021) · hlm. 92–99

DOI
10.22437/jbsmr.v4i2.14183
ISSN
2597-6265, 2597-369X
Terbit
2021-06-30
Penerbit
Management Department, Faculty of Economics and Business, Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This research was conducted to analyze several factors that affected the quality of the inspectorate supervision, namely Independence, objectivity, expertise, due professional care, and accountability. Multiple regression analysis was chosen for this research, and the F statistic test and T statistic test were utilized for Hypothesis Test. The result indicated that (1) independence affected the quality of the inspectorate supervision, (2) objectivity affected the quality of the inspectorate supervision, (3) expertise affected the quality of the inspectorate supervision, (4) due professional care did not affect the quality of the inspectorate supervision, (5) accountability affected the quality of the inspectorate supervision. The influence of Independence, objectivity, expertise, due professional care, and accountability toward the inspectorate supervision had a strong coefficient of determination.

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  • Universitas Jambi
  • IPB University
  • Hasanuddin University
  • University of Brawijaya
  • Universitas Nahdlatul Ulama Lampung
  • Universitas Halu Oleo
  • Universitas Raharja
  • Organisasi lain
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Rekan penulisOrganisasiArtikel bersama
Yudi YudiUniversitas Jambi4
Rahayu RahayuUniversitas Jambi3
Dheny WahyudhiUniversitas Jambi3
Muhaimin Rifa’iUniversity of Brawijaya3
Sri WidyartiAfiliasi tidak diketahui3
Luki AbdullahIPB University2
Asnath Maria FuahAfiliasi tidak diketahui2
Herry LiyusUniversitas Jambi2
Aris SoewondoUniversity of Brawijaya2
Cece SumantriIPB University1
Asep GunawanIPB University1
Ratna Sholatia HarahapIPB University1
Kasita ListyariniIPB University1
Salman YusufAfiliasi tidak diketahui1
Rachmat SomanjayaAfiliasi tidak diketahui1
Mohamad Agus SetiadiAfiliasi tidak diketahui1
Agung Prastyo NugrohoAfiliasi tidak diketahui1
Merryafinola IfaniAfiliasi tidak diketahui1
Suhartati SuhartatiAfiliasi tidak diketahui1
Anhar Faisal FananiUniversitas Nahdlatul Ulama Lampung1
Komang Gede WiryawanIPB University1
Salundik SalundikAfiliasi tidak diketahui1
La Ode Safiun ArihiUniversitas Halu Oleo1
Hikmawati HikmawatiAfiliasi tidak diketahui1
Irdam IrdamAfiliasi tidak diketahui1
Dani SetiawanAfiliasi tidak diketahui1
Fransiskus OdiAfiliasi tidak diketahui1
Hamrullah HamrullahAfiliasi tidak diketahui1
Andi Arya Setiawan JuniorAfiliasi tidak diketahui1
Rahmatia RahmatiaAfiliasi tidak diketahui1
Muh. Alwy ArifinHasanuddin University1
Arifin SewengHasanuddin University1
Elly Lilianty SjattarHasanuddin University1
Tuti SeniwatiHasanuddin University1
Po Abas SunaryaUniversitas Raharja1
Mohd Nasrun Mohd NawiUniversiti Utara Malaysia1
Yudi MuhtadiUniversitas Islam Syekh Yusuf1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jbsmr/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL SUPERVISION</dc:title>
	<dc:creator xml:lang="en">Ahyat, Aspihani</dc:creator>
	<dc:creator xml:lang="en">Rahayu, Sri</dc:creator>
	<dc:creator xml:lang="en">Yetti, Susfa</dc:creator>
	<dc:subject xml:lang="en">Independence</dc:subject>
	<dc:subject xml:lang="en">Objectivity</dc:subject>
	<dc:subject xml:lang="en">Expertise</dc:subject>
	<dc:subject xml:lang="en">Due Professional Care</dc:subject>
	<dc:subject xml:lang="en">Accountability</dc:subject>
	<dc:description xml:lang="en">This research was conducted to analyze several factors that affected the quality of the inspectorate supervision, namely Independence, objectivity, expertise, due professional care, and accountability. Multiple regression analysis was chosen for this research, and the F statistic test and T statistic test were utilized for Hypothesis Test. The result indicated that (1) independence affected the quality of the inspectorate supervision, (2) objectivity affected the quality of the inspectorate supervision, (3) expertise affected the quality of the inspectorate supervision, (4) due professional care did not affect the quality of the inspectorate supervision, (5) accountability affected the quality of the inspectorate supervision. The influence of Independence, objectivity, expertise, due professional care, and accountability toward the inspectorate supervision had a strong coefficient of determination.</dc:description>
	<dc:publisher xml:lang="en">Management Department, Faculty of Economics and Business, Universitas Jambi</dc:publisher>
	<dc:date>2021-06-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jbsmr/article/view/14183</dc:identifier>
	<dc:identifier>10.22437/jbsmr.v4i2.14183</dc:identifier>
	<dc:source xml:lang="en">Journal of Business Studies and Management Review; Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021; 92-99</dc:source>
	<dc:source>2597-6265</dc:source>
	<dc:source>2597-369X</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jbsmr/article/view/14183/11602</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2021 Aspihani Ahyat, Sri Rahayu, Susfa Yetti</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>