PENGARUH KOMPETENSI, KOMITMEN ORGANISAS DAN INDEPENDENS TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINS SULAWES BARAT - Priogandi, Andi Mansahid; Manne, Firman; Abubakar, Herminawati (Indonesian Journal of Business and Management, 2021)
Penelitian in bertujuan untuk mengetahu dan meng-analisis pengaruh kompetensi, komitmen organisas dan independens terhadap kinerja auditor pada Inspektorat Provins Sulawes Barat. Teknik pengumpulan data melalu kuesioner, observasi, wawancara dan telaah dokumen. Sedangkan teknik analisis data yang diguna-kan adalah uj kualitas data, uj asums klasik, analisis regres linear berganda, pengujian hipotesis, dan koefisien determinasi. Berdasarkan hasil analisis maka diperoleh hasil bahwa kompetens mempunya pengaruh yang positif dan signi-fikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Komitmen Organisas mem-punya pengaruh yang positif dan signifikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Independens mempunya pengaruh yang positif dan signifikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat.  Hasil peng-ujian serempak maka dapat disimpulkan bahwa kompetensi, komitmen organisasi, dan independens mempunya pengaruh secara serempak atau bersama-sama terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Dar hasil pengujian regres maka diketahu bahwa variabel yang dominan berpengaruh terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat adalah komitmen organisasi. This study aims to determine and analyze the influence of competence, organizational commitment and independence on auditor performance at the Inspectorate of West Sulawes Province. Data were collected through questionnaires, observation, interviews and document reviews. Meanwhile, the data analysis techniques used are data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination. Based on the analysis, the results show that competence has a positive and significant effect on the performance of auditors at the Inspectorate Office of West Sulawes Province. Organizational commitment has a positive and significant effect on auditor performance at the Inspectorate Office of West Sulawes Province. Independence has a positive and significant effect on auditor performance at the Inspectorate Office of West Sulawes Province. From the results of simultaneous testing, it can be concluded that competence, organizational commitment, and independence have a simultaneous or joint effect on the performance of auditors at the Inspectorate Office of West Sulawes Province. From the results of regression testing, it is known that the dominant variable affecting the performance of auditors at the Inspectorate Office of West Sulawes Province is organizational commitment.