THE EFFECT OF FUNCTIONAL TRAINING, INTEGRITY, COMPETENCY

AND ORGANIZATIONAL COMMITMENT OF QUALITY AUDIT

IN THE AUDIT BOARD OF REPUBLIC INDONESIA

Edi Sunyoto*

The Audit Board Of Republic Indonesia*

big.edisunyoto@yahoo.co.id*

Abstract*

This research investigate about the influence of functional training, integrity,

competence and organizational commitment to quality audit. The purpose of this research

was to determine the effect of functional training, integrity, competence and organizational

commitment to quality audit, in The Audit Board of Republic Indonesia, Jakarta in 2017.

The research used survey method quantitative approach with path analysis technique.

Methods of survey research using quantitative approach path analysis techniques. The

data were collected from 100 auditor as sample. Sample were sellected by simple random

sampling from 130 Auditor as population. The results showed there is the significant

direct effect functional of training on quality audit; integrity on qualty audit; competency

on quality audit; organizational commitment on quality audit; functional training, Integrity

and Competence significant direct effect on organizational commitment; functional

training and Integrity significant direct effect on the competence; direct effect on the

integrity of functional training is significant.

Keywords: functional training, integrity, competency, organizational commitment and

quality audit.

The Audit Board of the Republic of Indonesia (BPK) as the government's external

auditing agency has progressed significantly over the course of a decade. Since the

promulgation of 3 (three) regulation packages in the field of state finance (KN) and Law

No. 15 of 2006 on BPK, the role and position of BPK is strengthened in terms of

institutional / organization, scope of examination, employee, and budget to conduct KN

examination. BPK in state finance governance has operational functions, recommendations

and quasi judiciary. Operational and recommendation functions are a function of BPK to

conduct state financial audits, and provide recommendations for improvement to other

government entities / agencies. While the function of the judicial quasi BPK is to conduct a

court of treasury demands which includes examining, examining, judging and deciding on

the financial loss of the state caused by the treasurer.

Attention from stakeholders, on the BPK audit report (LHP) is increasing. The users

of public financial statements (Akbar, 2013: 40-41) as stakeholders of public organizations

include taxpayers, investors, creditors, fee-paying receipers, employees, suppliers,

legislative councils, Oversight bodies, managers, and voters. BPK's opinion on LK of the

central and regional governments as the main product of the institution that has been

mailto:big.edisunyoto@yahoo.co.id*

anticipated and noticed by representative institutions, the government and the general

public. This is not separated because BPK has a very strategic role for the creation of

efficient management of national resources.

BPK has a very important role in creating the efficiency of management of national

resources. The maturity of the Audit Institution in a country can be seen from the position

of achievement of the role in development as shown in Figure 1.1 (US GAO, 2007: 12).

BPK as one of Intosai's members in addition to combating corruption, is now trying to

move towards achieving the highest level of facilitating a facilitating foresight for the

government in achieving the goals of the state.

The stakeholders as users of the audit report really want to know whether controls are

being followed and whether their controls are working as planned. To find out it depends

entirely on the report of the results of the examination. Therefore, the Public Accounting

Firm or state audit institution (CPC, APIP) should be able to produce quality checks

Figure 1.1 Accountability Organization Maturity Model Monitoring Agency

According to Intosai

The background of this study is the first phenomenon of doubt by external parties

(auditee and community groups) on the quality of BPK RI examination in the last few

periods which can be seen from the demand of LHP, not fully completed monitoring of

follow-up on the recommendation of result of inspection (TLRHP) and settlement Loss of

state / region. The next reason is the increasing use of LHP BPK, and to carry out its

strategic role and duties optimally, BPK is in desperate need of good quality human

resources support at the top, middle and lower levels. In addition, the public also demands

accountability for state management which includes financial accountability and

performance accountability as one of the main fundamentals (accountability and

transparency) in order to realize Good Governance (Akbar, 2013: 18-19).

Audit quality is a complex and multi-dimensional concept that not only deals with

privat goods but also public good. Raaum and Morgan (2009: 303) "Quality is a complex

concept with multiple meanings. "Fitness for uses," "conformance to requirements", "best

for certain customer conditions," "and conformance to customer requirements" are four

common definitions, ... ".

Quality in the context of public services (government / public services), then the

demand for the needs of a service may arise because of political decisions established in a

legislation or regulation. Therefore public service agencies should maintain the quality of

their service products. BPK has set out in its vision and mission to actively contribute to

the efficient and effective and economical and transparent and accountable public services

and to provide "benefits" to the welfare of the people. Quality of examination is required as

one form of accountability to the public and the profession on the management and

accountability of state finances. The quality of the audit (De Angelo: 1981) is "The quality

of audit services is defined to be the market-assessed joint probability that a given auditor

will both find a breach in the client's accounting system, and (b) report the breach ".

The probability of finding violations depends on the auditor's technical ability and

probability of reporting violations depending on the auditor's independence (Deis and

Groux, 1992: 462-479). According to Arens, Beasley and Elder (2008: 105) the aspect of

misstatement detection is a reflection of the auditor's competence, while reporting it is a

reflection of the ethics or integrity of auditors, especially independence.

Several existing research results (De Angelo, 1981: 227-254, Deis & Degrux, 1992:

462-479, Shockley, 1982: 785-800, Lennok, 1999: 779-805, and Dye, 1993; 887-914 ) It is

known that there is a positive relationship between the auditor size and audit quality, in

which the auditor size of some of the studies is stated as the auditor with more and more

clients, the deeper pockets and the corresponding reputation of the auditor.

There are 4 (four) basic rules that must be met to realize the quality of audit (Arter,

2003: 19) ie the audit provides information for decision making, auditors are eligible to

perform their duties, and measurements taken against the requirements specified, and the

conclusions are based on fact. Furthermore, for performance audit (Arter 2003: 9-11) at

least 3 (three) main issues that should be the attention of the compliance to the rules, the

effectiveness of those rules for use; And suitability of the rules for achieving an

organization's goals ". audit quality (US GAO 2015: 1) can be achieved if the audit is

conducted under generally accepted auditing standards (GAAS) to provide reasonable

assurance that the audited financial statements and related disclosures (1) are presented in

accordance with GAAP and (2) not wrong Material misstatement whether by mistake or

fraud.

Audit quality view as a system (Mills 1981: 1) that: "Audit Quality: a systematic and

independent examination to determine whether the quality of activity and related results

are comply whit planed arrangements and arrangements. Thus the quality of the

examination can be seen from the operational inputs, processes, outcomes, outside

environmental stresses on the implementation of the audit (PCAOB, 2013: 1-12). The

desired audit results will be achieved more efficiently if the activities and associated

resources are managed as a process (Arter, 2003: 40-54).

Training is every effort to improve the performance of employees for a particular job

or skill improvement. Training is a process of teaching new / old employees with basic

skills required / needed in a task (Dessler, 2011: 293-294) or any attempt to improve

employee performance or a currently held job related (Bernardin & Russell in Suwatno and

Priansa , 2011: 118).

Trainning is a planned effort to facilitate the learning of job-related knowledge,

skills, and behavior by employees” (Noe et al., 2011: 87-88) "(Noe et al., 2011: 87-88) or

as learning that is provided in order to improve performance on the present job ( Nadler in

Kirmani, 2015: 356-365). Integrity as the core value of the auditor's ethical code, then

every examiner is required to adhere to standards of conduct (eg honesty and sincerity) in

the course of his work and in the working relationship between them and the staff of the

entity. Trust (Robbins, Judge and Hasham, 2012: 276-277) can be created by building

integrity, competency, consistency, loyality, and oppenness.

The integrity of a person is reflected in, among other things, consistent maintenance

of behavior with shared values (organization, profession), honest, ethical, and credible

behavior, not otherwise inconsistent and immoral principles (Yukl, 2010: 56).

Competence as skill or ability (Roe in Bartram and Roe, 2005: 93-102) with

explanation: duty or role. Typical for competences is that they integrates knowledge, skills,

personal values and attitudes, and that they builds on knowledge and skills and are

acquired through work experience and learning by doing.

Competence is the ability and willingness to perform tasks (Burgoyne, 1989: 56-57),

competence is the behavioral dimension that affects performance (Woodruffe in Winterton,

Deist and Stringfellow, 2006: 29-30). The competence values of an employee in the

perspective of human resources development (HRM) can be fostered through education,

development or training programs oriented to actual work demands with an emphasis on

developing skills, knowledge, and abilities that will significantly provide standards

Behavior in the system and work processes applied.

Commitment (Brewer & Hensher, 1998: 118) can be divided into three types namely

organizational commitment, occupational commitment, and work commitment.

Organizational commitment (Meyer & Allen, 1991: 61-89) as a psychological state

characterizing employee relationships with organizations, and having implications for the

decision to continue or terminate membership in the organization. Organizational

commitment from experts into three categories, namely the definition of affective

orientation (affective orientation), based on cost (cost based), and obligation or moral

responsibility (obligation or moral responsibility).

Robbins and Judge (2011: 74-75) that the commitment of a member to the

organization in the form of "in organizational commitment, an employee identifies with a

particular organization and its goals and wishes to remain a member." There are three

elements of organizational commitment: Loyalty, alignment, and engagement. A person's

involvement is formed because it is believed that the organization (Robbins and Coulter

(2012: 377) as "the degree to which an employee identifies his or her job performance to

be important to his or her self -worth. "

Kondalkar (2011: 92) completes in the definition of organizational commitment as

follows: In other words, employees display an attitude of belonging to the organization, a

sense of “MY” organization. They continue to do so even after they leave the organization.

Of late a concept of organizational citizenship is used. It indicates a sense of belonging to

a particular organization as if you were citizen of that organization, but it depends as to

the contribution made by organization to have developed such feelings.

Thus affective commitment with regard to emotional attachment and will to survive

with the organization; A normative commitment shows one's experience generating a sense

of responsibility to endure; And continuance commitments reflect cost consciousness when

linked decisions to leave the organization.

METHOD

This research uses quantitative approach through survey method and path analysis

technique. The variables in this study consisted of endogenous variables of examination

quality and exogenous variables of functional training, integrity, competence and

organizational commitment. Data were collected through questionnaires from a population

of 130 examiners and the sample used amounted to 100 examiners. Testing of data in this

research is done through spreading questionnaire / questionnaire designed in the form of

Linkert scale (for variebel Y, X1, X2, X4) and test model (Variable X3). Prior to the path

analysis, conducted some testing requirements that must be met the data normality test,

linearity test and regression significance test. All hypothesis testing using the real level α =

0.05.

This research was conducted at Head Office of BPK RI and BPK RI representatives.

This location, with due consideration has never been done intensive and comprehensive

research on the functional training, integrity, competence and organizational commitment

to the quality inspection of functional officials examiners. The unit of analysis of this

research is the examiner who acts as a member of the team in the thematic examination at

Auditama Keuangan VI State during the period 2012-2016 as many as 130 examiners as

the population. To fill out the questionnaire / questionnaire that is used as the respondent of

the examiner 100 members of the examiner team as the unit of analysis. Special Instrument

Variable quality inspection (Y) filled by 35 people who become the inspector team leader

of the examiner team concerned. Research from the initial preparation stage, proposal

formation, field research to research report was conducted from May 2015 to November

2016.

RESULTS

Data descriptions of each variable in this study are functional training, integrity,

competence and organizational commitment to inspection quality. A common illustration

of the condition of each variable uses descriptive statistics that include the centralizing and

spreading of the data. Data centering measures include mean (mean), mode (mode) and

median values. The size of the data spread includes the range of standard deviation (raw

deviation) data and data variance. Measurements in the study were conducted on

endogenous and exogenous variables. The endogenous variables in the study were

examination quality (Y), while the exogenous variables in this study included functional

training (X1), integrity (X2), competence (X3) and organizational commitment (X4).

Hypothesis testing by using path analysis (path analys) used as a basis in answering the

hypothesis can be described as follows.

Figure 1 Coefficient Model of Paths X1, X2, X3 and X4 to Y

by1 =0,295

b31 =0,352

b41 =0,309

by3 =0,226

b21 =0,797

by4 =0,223

b32 =0,368

b42 = 0,298

by4 =0,263

Kompetensi
(X3)

Komitmen Organisasi
(X4)

Kualitas
Pemeriksaan

( Y )

Diklat Fungsional
(X1)

Integritas
(X2)

1. Research Hypothesis X1 to Y, X2 to Y, X3 to Y, and X4 to Y.

Functional Training has a direct positive effect on the quality of the examination,

integrity has a positive direct effect on the quality of the examination, the competence has

a positive direct effect on the quality of the examination, and the organizational

commitment has a positive direct effect on the quality of the examination. To be more

clearly shown in table 1.

Table 1. Coefficient of Influence of Functional Training on Quality of Inspection,

Integrity to Quality Inspection, Competence to Quality Inspection and Organizational

Commitment to Quality Inspection

Correlation

coofisience

Path

co ofiecience
Tcount

ttabel

Conclusion 0

,05

,01

y1
=

0,8

11 y1
=

,295

50*

,98

,63
Significant

y2
=

0,8

04 y2
=

,263

11*

,98

,63
Significant

y3
=

0,7

33 y3
=

,226

36*

,98

,63
Significant

y4
=

0,7

69 y3
=

,223

98*

,98

,63
Significan

Information :

*) Significant path coefficient (thitung> ttable) at  = 0.01

Thus it can be concluded that improving the quality of examination is directly

affected positively by improving the strength of functional training, integrity, competence

and organizational commitment. Increased functional training, integrity, competence and

organizational commitment lead to improved quality of examination.

2. Research Hypothesis X1 to X4, X2 to X4, and X3 to X4.

Functional Training has a direct positive effect on organizational commitment,

integrity has a positive direct effect on organizational commitment, and competence has a

positive direct effect on organizational commitment. For more details shown in table 2

below:

Table 2 Coefficient of Influence of Functional Training on Organizational

Commitment, Integrity to Organizational Commitment, and Competence to Organizational

Commitment

Corelation co oficience Path of co Oficience Tcount

ttabel

Conclusion 0

,05

,01

41
=

0,7

14 41
=

309

,78*

,98

,63
Significan

42
=

0,7

13 42
=

298

,67*

,98

,63
Significan

43
=

0,6

52 43
=

260

,36*

,98

,63
Significan

Information :

*) Significant path coefficient (thitung> ttable) at  = 0.01

Thus it can be concluded that organizational commitment is directly affected positively by

functional training, integrity, and competence. This means that the improvement of

functional training, Integrity, and competence leads to an increase in organizational

commitment

3. Research Hypothesis X1 to X3, X2 to X3 and X1 to X2

Functional training has a direct positive effect on competence, integrity has a positive

direct effect on competence, and functional training has a direct positive effect on integrity.

For more details shown in the following table

Table Coefficient of Influence of Functional Training on Competence, Integrity to

Competence and Functional Training on Integrity

Corelation co oficience Path of co Oficience Tcount

ttabel
Conclusio

n 0

,05

,01

31
=

0,6

45 31
=

352

,86*

,99

,63
Significant

32
=

0,6

48 32
=

368

,99*

,99

,63
Significant

21
=

0,7

97 21
=

797

3,06*

,99

,63
Significant

Information :

**) Significant path coefficient (tCount> ttabel) at  = 0.01

Thus it can be concluded that competence is directly affected positively by functional

training and Integrity. Functional training affects integrity. This means that increased

functional training, Integrity leads to increased competence of inspectors, and increased

functional training resulting in increased integrity of BPK auditors.

DISCUSSION

The detailed discussion of the results of analysis and testing statistically by using

path analysis (path analysis) on the research hypothesis is described as follows:

1. Effect of Functional Training on Quality Inspection

The test results are known that Functional Training is a direct positive influence on

Quality Inspection. This study is in accordance with the latest developments in the world

related to the issue of Total Quality Management (TQM). Quality of examination (De

Angelo, 1981 183-199) is largely determined by the auditor's ability to detect errors largely

determined by competence and experience. The competence of the examiner is largely

measured by the knowledge that an inspector can obtain through education, training and

experience during the examiner. According Amstrong (2009: 665) that training involve the

applications of formal processes to impart knowledge and help people to acquire the skills

form them to perform their jobs satisfactory.

Inspection tasks are collective work by involving individuals with various

educational backgrounds. Individuals should set aside personal rights and contribute to

groups, therefore they should be recruited appropriately and programmed to follow the

required technical training on an ongoing basis. Konopsaske et al. (2009: 253) teamwork

will be more successful or fail is dependent on "on the amount, intensity, and duration of

training they receive.

2. The influence of integrity on the quality of examination

Based on the test results can be concluded that there is a direct positive influence of

Integrity to Quality Inspection. Although different from the results of research Sukriah,

Akram and Adha (2009: 21) that integrity has no significant effect on audit quality. But the

facts in the field is still going on a bribery process involving law enforcement officers and

auditors. It proves that the risk of individual, management and corporate fraud is very high

and an independent audit is required. Although Colquit, Scott and LePine (2009: 240)

explain that: trust has a moderate positive effect on performance. Employee who are

willing to be vulnerable to aotorities tend to have heigherlevels of task performance.

However, BPK employees must be able to maintain public trust (Robbins, Judge and

Hasham, 2012: 276-277) by building integrity, competency, consistency, loyality, and

oppenness. Comparative research on human capital public-sector policy (Dwiputrianti and

Sanusi, 2011: 1) shows the public expectation and complaints about the low quality of

public services in Indonesia, among others, due to under-standard employee competence,

poor civil servant recruitment system and lack of awareness of and obligation (integrity

low)

Because the integrity of the examiner is very important to be maintained and

improved, as an effort to build character and competence in the framework of enforcing

civil servant integrity reform. Integrity that has been built must be maintained, because a

little bit violated will have a direct impact on the decline in public confidence.

3. The influence of competence on the quality of examination

The test results show there is a direct positive influence of competence on the quality

of examination. This is particularly relevant to the audit quality dimension De Angelo

(1981: 183-199) has depended on depending on competence and independence. The

probability of finding violations depends on the auditor's technical ability and probability

of reporting violations depending on the auditor's independence (Deis and Groux, 1992:

462-479). Duration of the audit, audit period, auditor experience, and review of third

parties is the longest determinant of audit quality. Boner and Walker (1994: 157-178)

concluded that a competent Auditor would encourage the creation of good quality of the

audit process.

Experienced auditors have a significant error rate compared to more experienced

auditors (Wright in Sarwono and Agoes, 2014: 278-181). The SPKN requires the

fulfillment of the skill / capability of the examiner and if the assistant is to be supervised.

Boner and Walker (1994: 157-178) concluded that a competent Auditor would encourage

the creation of good quality of the audit process.

Increased competence through the empowerment of examiners will be meaningful

when it can encourage the improvement of service quality over state financial audits,

which can be attained by "Achieving Commercial Outcomes, Delivering Value for Money,

Managing a Quality Service Delivering at Pace" (UK Government: 2012, 1-5 ). A strict

inspection schedule as an inherent inherent risk, the examiner must have the expertise to

devise an effective plan, manage and manage the time and activities to provide high

quality, safe, reliable and efficient services, implement programs / projects and risk

management that are integrated as Approach to support services. Leaders of public

institutions should open the horizon to create an environment for "delivering operational

excellence and creating the most appropriate and cost effective delivery models" in every

public service

figure 2. Frame Work Pengembangan Civil Service Competence melalui

Empowering.

Thus the improvement of competence is very important, in addition to audit fees

and professional commitment to produce quality services.

4. Effect of organizational commitment to the quality of examination

The results of statistical tests show that there is a direct positive influence of

organizational commitment to the quality of the examination. There are three main

factors (strategic, functional, workplace) that affect organizational commitment. At the

"workplace" level of organizational commitment is influenced by selection based on

"high standards", extensive work design and teamwork, employee engagement in

problem solving, cooperative climate and trust (Kochan and Dyer in Armstrong, 2009:

349-350).

Commitment (Avkiran, 1999: 67-74) as a dynamic concept and a prerequisite for

the establishment of the credibility of an organization without which an organization will

lose its reputation. Involvement in teamwork will result in good performance if each

individual on the team has put and earned trust. Trust has a direct positive impact on

commitment (Walter, Mueler and Helfert, 1999: 1-5). Independent attitude and integrity

is a manifestation of the auditor's commitment to the organization that simultaneously

impact on the quality of its audit. An effective team is the key to successful examination.

Therefore every inspector must have a unified commitment characterized by a strong

dedication to the team's goals and willingness to assist the team's success (Kirkman,

Ghibson and Shapiro in Robbins and Couter, 2012: 359-360).

5. Effect of functional training on organizational commitment

The results of statistical tests show that there is a positive direct effect of the

functional training on the organization's commitment. The CPB as one of the state

organizers with the state financial examiner tupoksi is required to be a dynamic

organization because the environment is constantly changing, so the mindset to think far

ahead should be maintained and enhanced by the employees working in CPC.

To realize the BPK as a learning organization, the functional training in addition to

improving skills and knowledge, as well as influencing creative / innovation culture, can

also influence the growth of organizational commitment to the training participants. One

of the objectives of the training is to internalize the training participants in order to

contribute directly or indirectly in realizing organizational goals. The training will have

implications for the creation of a more conducive working environment, so that members

of the organization become more solid. Ivancevich and Konopaske (2013: 395) define

training as a systematic process of changing employee behavior in a direction that will

achieve organizational goals

This is consistent with the research of Pak (2007: v-vi) "Organizational

commitment and job satisfaction are also positively related to the performance of

organizational learning and work performance. Research on HRM practices in India such

as training & employee development, compensation and welfare activities have a

significant impact on organizational commitment and are associated with superior

organizational performance (Lamba and Choudhary, 2013: 407-423). So training can

shape the behavior of employees in achieving organizational goals and objectives of the

employees concerned.

6. The influence of integrity on organizational commitment

The results of statistical calculations show there is a direct positive influence of

integrity to organizational commitment. Auditors in conducting audits should uphold the

integrity reflected in an honest, courageous, thoughtful and responsible manner. These

four elements are needed to build trust and provide the basis for reliable decision-making.

Establishing trusts as a result of the application of integrity, can affect work

commitment. Colquitt, LePine and Wesson (: 240) say that "trust has a strong positive

effect on commitment. Trust grows from the application of high integrity, can increase

employees' commitment to the organization. It is as described Dirks and Ferrin in

Colquitt, LePine and Wesson (2009: 241) because, one reason is that trusting an

authority increase the likelihood that an emotional bond will developed, particulary if

that trust is rooted in positive feelings for authority.

Bitner and Brown (2008: 39-46) emphasize that the success of an employee is

essentially those who have a certain depth of knowledge and understanding of their

commitment who must cooperate to succeed by interacting complex / diverse within an

organization / community. So people who integrity will mengimplentasikannya in the

form of a commitment to participate in organizational achievement activities.

7. The influence of competence on organizational commitment

The results of statistical tests show that competence has a positive direct effect on
organizational commitment. A person's commitment to something is essentially an

agreement to do something good for yourself, others, group or organization. Robbins and

Coulter (2007: 377) an organization member will actively participate and show that his

involvement becomes important and valuable. In order to be able to contribute optimally

in the organization, then one must have certain competencies. Kochan and Dyer cited

Armstrong (2009:) at a "workplace" level of organizational commitment influenced by

selection based on "high standards", extensive work design and teamwork, employee

engagement in problem solving, cooperative climate and trust.

High standards include the provision of certain conditions to become members of an

organization. BPK as a public sector audit institution, has a competency standard to be

able to be appointed / occupied a certain role in JFP. Even BPK has used an assessment

center for the mapping process of the competency of the skills of each employee.

Currently BPK is designing the concept of competency-based employee development,

which will be linked to career development and employee mutation patterns.

8. Effect of functional training on competence

The result of path analysis, showed the positive direct effect of Functional Training

on the competence of Auditors in BPK RI. The existence of civil servants in the era of

regional autonomy and reform has a very strategic position, because the success of

governance and public service, is highly dependent on the competence of civil servants.

The paradigm shift in governance from "rule government" to "good governance" or "from

government to governance", from centralized to decentralized, must be balanced with the

paradigm shift from the bureaucratic mindset (birocrat) to service and supported by

competent civil servants Adequate and in accordance with the demands of the task.

Each state civil apparatus is required to provide the best public service in its field as

an integral part of good governance. Competence of civil servants is related to the ability

in the form of knowledge, skills, skills, attitudes and behavior required in the

implementation of the main tasks, functions of authority and responsibility mandated to

him.

The results of the WERS 2013 survey (Wanrooy et al. In Torrington et al .: 2014:

277) show that the highest level of training is in the public sector and larger

organizations, especially those with high professional professional levels. Accountants

therefore need a variety of skills in order to succeed, because the existing curriculum is

not enough to build accountant success, training is still needed through advanced

professional education courses (Eynon in Noviyani and Bandi, 2002: 9). The experience

gained from certain specialized programs has a greater impact on skills improvement than

traditional programs (Boner and Walker: 1994: 157-178).

In order for the inspection team to be effective, it will require personnel with relevant

skills (Robbins and Coulter, 2009: 360). Management experts believe that training is

useful for improving staff professionals. Hayes and Ninemeier (2009: 175) remind us of

the importance of training for every profession, because "professionals want to do their

job as best they can, and this is only possible with appropriate training".

9. Influence of integrity to competence

The result of path analysis, shows that there is a direct positive influence of integrity

to competence. The integrity of the auditor establishes trust and provides the basis for

reliance on public judgment on auditor behavior. The Implementation of the Integrity of

the Auditor is manifested by the attainment of their work with honesty, diligence, and

responsibility, protecting their independence and not receiving gratification gifts that may

affect, compromise or threaten the auditor's ability to act and be seen to act

independently, observe the applicable law and make disclosure Which is expected by law

and profession; Pay attention to the audit process.

In the era of globalization ethical-related issues become something that must be

considered for the organization to compete and win the competition elegantly. To lead the

organization from the tough times of servant ledearship requires 10 characteristics of one

Awareness. Awareness includes understands issues involving ethics and values; Can view

most situations from a more integrated, holistic position (Arkin in Torrington et al., 2014:

224).

While Competence describes what is needed so that he is able to carry out his work

well (Armstrong and Baron, 2009; 208-209). An examiner will prove himself as a person

of integrity in a variety of elegant and ethical ways such as improving his ability, so as to

have the minimum required competencies.

10. Effect of functional training on integrity

Based on the results of the calculation there is a positive direct effect of functional

training on integrity. The roots of self-confidence as a community servant are: conscious

living habits, accepting habits, self-responsible habits, defending rights, living habits with

purpose, and "personal integrity habits" (Robbins 1994: 34).

Training is useful for employees to improve morale (Hayes and Ninemeier: 2009:

175), because "Training can help staff members feel good about themselves and their

employers. These positive attitudes can have a significant influence on the overall

preceptions of the workplace. "

In the functional training of examiners, participants will get input from instructors

and other participants who can grow the seeds of personal integrity that support the value

and culture of the organization. According to Rivai (2004: 215), the benefits of training

activities can be grouped into three categories: benefits for employees (individuals),

firms, and benefits in human resources, intra and intergroup relationships and policy

implementers. This is in line with Simamora's (2002) opinion that auditor expertise is

determined by: formal scholarship education; Training and experience in auditing and

public accounting; Participation in continuing education programs during professional

careers.

One of the impacts of training for participants is a comprehensive understanding of a

problem. In the training-related training on the formation of behavior, it helps the auditor

understand and take a professional attitude, based on the future thinking of the impact

that arises in taking the conclusions and recommendations. In an era of openness of

something good, if not delivered properly and appropriately it will be at risk of causing

the habit of the root of the problem. Because the examiner must be integrity in speech and

deeds.

This research provides suggestions and recommendations (1) efforts to improve

functional training program for examiners by conducting systematic, comprehensive and

holistic training needs assessment by empowering BPK assessment center as assessment

of knowledge in the planning stage up to evaluation. Training programs are not just held

but must be in line with the vision, mission and strategic objectives of the body, and to

support efforts to improve the quality of the examination. (2) Improving the integrity of

the examiner needs to be done thoroughly so that all inspectors in the organization have

the spirit to give their best efforts in working. Bureaucracy reform in BPK RI must be

able to create role model of public service that is accountable, transparent in management

and state finance responsibility. The training materials cover the implementation of

integrity and its impact on individuals and organizations. (3). Development of employee

competency on talent based assessment result with talent search matrix method to support

examination task, mutation pattern and career coaching and employee development. (4).

To increase the commitment of the organization, it is necessary to develop technical and

supporting technical synergy for the achievement of quality inspection and human capital

development based on Human Capital Mangement is a must to be implemented.

CONCLUSION

From the results of the analysis and discussion that has been described then the

conclusions of this study as follows:

Improving the quality of the examination is directly affected positively by increased

participation of functional training, integrity, competence and organizational

commitment. Increased functional training, integrity, competence and organizational

commitment lead to improved quality of examination. Organizational commitment is

directly affected positively by functional training, integrity, and competence. This means

that increased functional training, Integrity, and competence resulted in increased

organizational commitment of auditors in BPK RI. Increased functional training, integrity

leads to increased competence of examiners, and increased functional training resulting in

improved integrity of examiners. It means an effective training improvement followed by

examiners, increased integrity resulting in increased competence of examiners. Training

funsion

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