E-JURNAL AKUNTANSI
Vol 14 No 1 (2016)

GAYA KEPEMIMPINAN, PEMAHAMAN GOOD GOVERNANCE, LOCUS OF CONTROL, STRUKTUR AUDIT DAN KOMITMEN ORGANISASI

Kadek Arya Adi Putra (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Dodik Ariyanto (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
25 Jan 2016

Abstract

The needs of the company will be auditing company event shows the importance of the role of auditors in the world economy. Internal auditor's duty refers to a series of internal checking tasks to ensure compliance with procedures and regulations. The purpose of this study was to analyze the influence of leadership style, understanding of good governance, locus of control, audit structure and organizational commitment to the performance of the internal auditors at. SIMAS MSIG Insurance Bali Province. This research was conducted in all branches of PT. SIMAS MSIG Insurance Bali Province eight branch offices located in Bali region in 2015 with the auditor makes a total of 39 people as a sample with saturated sample method. Through multiple linear regression analysis known that the style of leadership, understanding of good governance, locus of control, audit structures positive effect on the performance of the internal auditor at PT. SIMAS MSIG Insurance Bali Province. While variable organizational commitment does not affect the performance of the internal auditor at PT. SIMAS MSIG Insurance Bali Province.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...