Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Pemahaman Good Governance, Profesionalisme, dan Independensi Terhadap Kinerja Auditor pada Kantor BPK RI Provinsi Bali

  • Putu Adi Setia Wahyu Fakultas Ekonomi dan Bisnis, Universitas Warmadewa
  • I Made Wianto Putra Fakultas Ekonomi dan Bisnis, Universitas Warmadewa
  • Ni Putu Rediatni Giri Fakultas Ekonomi dan Bisnis, Universitas Warmadewa
Keywords: Leadership Style, Organizational Culture, Understanding of Good Governance, Professionalism, Independence, Auditor Performance

Abstract

In conducting research that to be able to find out the influence of leadership style, organizational culture, understanding of good governance and professionalism, independence to the performance of auditors. Where when doing this research has determined the sample where used as many as 150 people in conducting research. As for being able to find out the results of this research, data analysis techniques are used in the form of multiple linear regression. And based on the results of research research shows that there is a positive and significant influence on the performance of auditors. While in organizational culture explaining the existence of positive influences, and on understanding good governance get answers that explain the positive influence on performance. And the last on independence which shows a positive result to the test that has been done. Where the magnitude of the influence on this free variable that gets results in the form of 70% of the results that have been studied. So of all the results that have been explained explained that all the tests conducted have a positive effect on the results that have been done.

References

Bagus, Ida Widya Kirana Dan H. Bambang Suprasto. 2019. Pengaruh Independensi Auditor, Pemahaman Good Governance dan Self Efficacy Terhadap Kinerja Auditor Pada KAP Bali.

Faridah, Husnun. 2017. Pengaruh Locus Of Control, Gaya Kepemimpinan, Budaya Organisasi, Serta Pengaruh Pemahaman Good Governance Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik di Kota Surakarta dan DIY).

Putu, Ryan Hendrawan Dan I Ketut Budiartha. 2018. Pengaruh Integritas, Independensi, dan Gaya Kepemimpinan Transformasional pada Kinerja Auditor Inspektorat Kota Denpasar.

Sayu, A.A Gita Wulandari Dan I Dewa Gde Dharma Suputra. 2018. Pengaruh Profesionalisme Auditor, Komitmen Organisasi dan Etika Profesi Pada Kinerja Auditor KAP Provinsi Bali.

Sholiah, Puteri. 2018. Pengaruh Budaya Organisasi, Independensi, Kompetensi, Gaya Kepemimpinan, Dan Profesionalisme Terhadap Kinerja Auditor (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta).

Published
2022-02-22
Section
Articles
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PDF (Bahasa Indonesia) downloaded = 130 times