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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-JURNAL AKUNTANSI
Astrid Fembriani
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance Education

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FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA AUDITOR BPK RI PERWAKILAN PROVINSI BALI Astrid Fembriani; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.03.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur audit, konflik peran, ketidakjelasan peran, pemahaman good governance, gaya kepemimpinan, budaya organisasi dan komitmen organisasi terhadap kinerja auditor pemerintah. Penelitian dilakukan pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Bali. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner. Jumlah sampel dalam penelitian ini adalah 42 auditor yang dipilih berdasarkan metode purposive sampling. Kuesioner disebar kepada 42 responden namun hanya data 39 responden yang dapat diolah. Analisis data menggunakan regresi linear berganda. Pengujian hipotesis dengan uji t menunjukkan bahwa struktur audit, pemahaman good governance, budaya organisasi dan komitmen organisasi berpengaruh pada kinerja auditor pemerintah; namun konflik peran, ketidakjelasan peran dan gaya kepemimpinan tidak berpengaruh pada kinerja auditor pemerintah.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA AUDITOR BPK RI PERWAKILAN PROVINSI BALI Astrid Fembriani; I Ketut Budiartha
E-Jurnal Akuntansi Vol 16 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The objective of this study was to prove the impact of audit structure, role conflict, role ambiguity, good governance comprehension, leadership style, organization culture and organization commitment to the performance of government auditors. The study took place in BPK RI Bali Provincial Representative. The data collected by questionnaire which involves 42 auditors were selected based on purposive sampling criteria as samples. The questionaires were spreads to 42 respondents, but only 39 respondents which the data could be processed. Technique of data analysis in this study was multiple linear regression. Hypothesis test with t test proves that the performance of government auditors influenced by audit structure, good governance comprehension, organization culture and organization commitment affect; but not influenced by role conflict, role ambiguity and leadership style. Keywords: the performance of government auditors, BPK RI bali provincial representatives
Co-Authors K. Budiartha