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Arnia Priatna Mutia
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Pengaruh Due Professional Care Dan Komitmen Organisasi Terhadap Kinerja Auditor(Pada Kantor Inspektorat Provinsi Sulawesi Tengah): The Influence of Due Professional Care and Organizational Commitment on Auditor Performance (at the Central Sulawesi Provincial Inspectorate Office) Arnia Priatna Mutia; Abdul Rahman Taher; Dini Rosyada
Jurnal Kolaboratif Sains Vol. 9 No. 2: Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.10636

Abstract

Penelitian ini bertujuan untuk menjelaskan Pengaruh Due Professional Care dan Komitmen Organisasi terhadap Kinerja Auditor Provinsi Sulawesi Tengah) baik secara simultan maupun secara persial. Melibatkan 30 auditor sebagai sampel. Penelitian ini menggunakan jenis penelitian kuantitatif dengan metode deskriptif verifikatif. Teknik pengumpulan data meliputi observasi, kuesioner, awancara, dan dokumentasi. Hasil penelitian memberikan gambaran bahwa secara simultan due professional care dan komitmen organisasi berpengaruh secara signifikan terhadap kinerja auditor pada Kantor Inspektorat Provinsi Sulawesi Tengah. Secara persial, variabel due professional care diperoleh nilai thitung 5,576 > ttabel 2,036. Sementara, variabel komitmen organisasi diperoleh nilai thitung 7,028 > ttabel 2,036. Dengan demikian, secara persial variabel due professional care dan komitmen organisasi berpengaruh signifikan terhadap kinerja auditor.
Co-Authors Abdul Rahman Taher Dini Rosyada