PENGARUH INDEPENDENSINSI, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PEMERINTAH (Studi Pada Auditor Pemerintah di BPKP Perwakilan Bengkulu)

Wati, Elya and Lismawati, Lismawati and Nila, Aprila (2010) PENGARUH INDEPENDENSINSI, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PEMERINTAH (Studi Pada Auditor Pemerintah di BPKP Perwakilan Bengkulu). In: Simposium Nasional Akuntansi XIII Purwokerto 2010. Fakultas Ekonomi Universitas Jenderal Soedirman, Purwokerto, pp. 1-25. ISBN 978-602-97876-1-0

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Abstract

The study aimed to understand influence of independency, leadership style, organization commitment, and comprehension of good governance towards performance of government auditors. Data was obtained by spreading questionaires to the government auditors who work at BPKP of Bengkulu Representation Office. The questionaires were spreads to 45 respondents, but only 39 respondents which the data could be analyzed and processed Data analysis of the study used multi-linear regression analysis by SPSS Windows Program version 15.0. The study is consisted of dependent and independent variables. The dependent variable is performance of government auditors, and the independent variables are independency, leadership style, organization commitment, and comprehension of good governance. The result shows that independency, leadership style, organization commitment, and comprehension of good governance has positive influence toward performance of government auditors. The simultaneous test results that independency, leadership style, organization commitment, and comprehension of good governance variable have collectively positive influence towards performance of government auditors.

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