PENGARUH KEDUDUKAN KELEMBAGAAN, AMBIGUITAS PERAN DAN KONFLIK PERAN TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH (APIP) DENGAN BUDAYA LOKAL SEBAGAI VARIABEL MODERATING

Ilham Surono Arief, Muhammad Su’un, Asriani Djunaid

Abstract


ABSTRAK

Penulisan ini bertujuan untuk : (1) Menguji dan menganalisi pengaruh kedudukan kelembagaan terhadap independensi Aparat Pengawas Intern Pemerintah (2) Menguji dan menganalisis pengaruh ambiguitas peran terhadap independensi Aparat Pengawas Intern Pemerintah (3) Menguji dan menganalisis pengaruh konflik peran terhadap independensi Aparat Pengawas Intern Pemerintah (4) Menguji budaya lokal dalam memperkuat atau memperlemah pengaruh kedudukan kelembagaan, ambiguitas peran, dan konflik peran terhadap independensi Aparat Pengawas Intern Pemerintah.

Jenis penelitian ini adalah penelitian kuantitatif. Objek penelitian ini adalah Inspektorat Daerah Provinsi Sulawesi Selatan. Teknik pengambilan sampel menggunakan metode purposive sampling. Pengumpulan data dilakukan melalui metode survey dengan menggunakan kuesioner yang disebarkan secara langsung kepada pegawai Inspektorat Provinsi Sulawesi Selatan.

            Hasil penelitian ini menunjukkan bahwa (1) kedudukan kelembagaan berpengaruh positif dan signifikan terhadap independensi APIP. (2) ambiguitas peran berpengaruh tidak signifikan terhadap Independensi APIP. (3) konflik peran berpengaruh tidak signifikan terhadap Independensi APIP. (4) Budaya lokal memoderasi kedudukan kelembagaan mempengaruhi Independensi APIP. (5) Budaya lokal tidak memoderasi hubungan antara ambiguitas peran terhadap independensi APIP. (6) Budaya lokal tidak dapat memoderasi hubungan antara konflik peran terhadap independensi APIP.

 

Kata Kunci: kedudukan kelembagaan, ambiguitas peran, konflik peran, budaya lokal, independensi.

 

 

 

ABSTRACT 

This writing aims to: (1) Test and analyze the influence of institutional standing on the independence of the Government Internal Supervisor (2) Examine and analyze the influence of role ambiguity on the independence of the Government Internal Supervisor (3) Test and analyze the effect of role conflict on the independence of the Government Internal Supervisor (4) Testing local culture in strengthening or weakening the influence of institutional standing, role ambiguity, and role conflict on the independence of the Government Internal Supervisory Apparatus.

This type of research is quantitative one. The object of this study is the institution of Inspectorate of South Sulawesi Province. The sampling technique used purposive sampling method. The data was collected through survey method by using questionnaires distributed directly to the staff of Inspectorate of South Sulawesi Province.

The results of this study indicate that (1) the institutional position has a positive and significant influence on the independence of APIP. (2) the role ambiguity has no effect on the independence of APIP. (3) role conflict has no effect on the independence of APIP. (4) Local culture moderates the institutional position affecting the independence of APIP. (5) Local culture does not moderate the relationship between role ambiguity to the independence of APIP. (6) Local culture can not moderate the relationship between role conflict on the independence of APIP.

 

Keywords:   institutional position, role ambiguity, role conflict, local culture, independency.


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DOI: https://doi.org/10.6234/sejaman.v1i2.225

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