PENGARUH UMPAN BALIK DAN INSENTIF TERHADAP PEMBERDAYAAN AUDITOR INTERNAL PEMERINTAH SERTA IMPLIKASINYA TERHADAP MOTIVASI DAN KINERJA
Abstract: This study aims to
examine the influence of feedback and incentives for goverment internal auditor
empowerment and its implications for their motivation and performance. This
study used path analysis model. The samples are goverment internal auditor from
Inspektorat Jenderal Kementerian Pekerjaan Umum in Jakarta. Collecting data
conducted by the survey. There are 60 questioners distributed, and 41 of them
are back which is submitted as the sample.
The models analysis show that the value of goodness of fit model is 5,880
and CR value of all variables are between ±2,58. It means that models are fit
to test. The results show that (1) feedback significantly gives positive
influence to empowerment, (2) incentives significantly gives positive influence
to empowerment , (3) empowerment significantly gives positive influence to
motivation, (4) motivation significantly gives positive influence to internal
auditor performance. This reseacrh result accept all the hypothesis with the
significance 5%.
Penulis: Ayu Fitaria Bangun,
Zulaikha
Kode Jurnal: jpakuntansidd141101
