Peran Capacity Building terhadap Peningkatan Intellectual Capital Auditor Internal PTKIN di Indonesia dengan Audit Quality sebagai Variabel Intervening

Setyo Budi Hartono


The objective of this study is to measure the capacity development of PTKIN auditors in Indonesia towards Intellectual Capital by using Audit Quality as a intervening variable. Resource-based theory as the basis for IC development that affects the accountability of PTKIN. Stakeholder theory is used as the basis of PTKIN in managing Budget Implementation. The methodology uses testing on 28 PTKIN auditors with questioner and WarpPLS 5.0 as a measuring tool. From the sample test it is known that the correlation between capacity building (CB) Audit Quality (AQ) has 53% coefficient, capacity building (CB) to Intellectual Capital (IC) has 93% coefficient, Audit Quality (AQ) significant to Intellectual Capital with coefficient -16 % And not significant, and the capacity building (CB) of Intellectual Capital (IC) with Audit Quality (AQ) as the mediation variable has coefficient - 80% and has no effect on VAF 10%. There is no factor influencing Intellectual Capital with Audit Quality as mediation variable to capacity building (CB). Intellectual Capital (IC) is strongly influenced by Audit Qualitys with appropriate educational back¬grounds.

Penelitian ini bertujuan untuk mengukur pengembangan kapasitas auditor PTKIN di Indonesia terhadap Intellectual Capital (IC) dengan menggunakan Audit Quality (AQ)  sebagai variabel intervening. Resource Based Theory (RBT) digunakan sebagai dasar pengembangan IC yang akan memengaruhi akuntabilitas PTKIN. Teori stake¬holder digunakan sebagai dasar PTKIN dalam mengelola implementasi Anggaran. Metodologi penelitian ini menggunakan pengujian pada 28 auditor PTKIN dengan kuesioner dan WarpPLS 5.0 sebagai alat ukur. Dari pengujian sampel diketahui hubungan antara Capacity Building (CB) Audit Quality (AQ) memiliki koefisien 53%, Capacity Building (CB) terhadap Intellectual Capital (IC) memiliki koefisien 93%, Audit Quality (AQ) signifikan terhadap Intellectual Capital (IC) dengan koefisien -16% dan tidak signifikan, dan Capacity Building (CB) terhadap Intellectual Capital (IC) dengan Audit Quality (AQ) sebagai variabel intervening memiliki koefisien - 80% dan tidak berpengaruh pada VAF 10%. Tidak ada faktor yang berpengaruh terhadap Intellectual Capital (IC) dengan Audit Quality (AQ) sebagai variabel intervening terhadap Capacity Building (CB). Intellectual Capital (IC) sangat dipengaruhi oleh Audit Quality (AQ) dengan latar belakang pendidikan yang sesuai.


Capacity building, Intellectual Capital, Quality Audit

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