Pengaruh Independensi Auditor, Etika Profesi, Komitmen Organisasi, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Pemerintah (Studi Empiris pada Auditor Pemerintah di BPKP Perwakilan Sumbar)
Abstract: The research aims to
obtain empirical evidence: (1)The influence of independence auditor to
performance of government auditors. (2) The influence of professional etichs to
performance of government auditors. (3)The influence of organitation commitment
to performance of government auditors. (4)The influence of leadership style to
performance of government auditors.
The research is the causative research. The population research is
government auditors who work at BPKP of West Sumatera. The sampel is determined
by the total sampling methods. Data analysis of the reaseard used multi-linear
regression analisys by SPSS windows program version 16.
The result shows that: (1) The auditor’s independence is not significant
positive influence on the performance of government auditors. (2) Professional
ethics is not significant positive influence on the performance of government
auditors. (3) Organization commitment significantly positive influence on the
performance of government auditors. (4) Leader ship style significantly
positive influence on the performance of government auditors.
Based on reseach’s result recommended to BPKP should a review about the
auditor independence, the professional ethics, the organization commitment and
the leadership style fpr increasing performance of government auditors.
Key word: performance of government auditors, the auditor Independence,
the professional ethichs, the organitation commitment and the leadership styles
Penulis: Nila Gustia
Kode Jurnal: jpakuntansidd140675
