PENGARUH INDEPENDENSI, PROFESIONALISME, KETIDAKJELASAN PERAN, GAYA KEPEMIMPINAN,DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR (Studi Empiris pada Badan Pemeriksa Keuangan RI Pusat )

Abstract

The aim of this study was to examine the effect of Independence,
Professionalism, Role Ambiguity, Leadership Style, and Good Governance
Comprehension on The Performance of Auditors. Study on suprime audit agency
RI. The respondent are in the analysis were 74 respondents (79,57%). The study
used primary data which was obtained from the answer of the respondents and
the questionnaire distributed. The collected data was analyzed using data analysis
method by firstly proposing the classical assumption before performing the
hypothesis test. Classical assumption test and hypothesis test was done using
SPSS software version 23 for Windows. The hypothesis test in this research used
multiple regression linier with t-test at significance level 5 % (α = 0 ,0 5) and
determination coefficient test. The result of this study found that independence,
professionalism, leadership style, and good governance comprehension have a
significant effect on the performace of auditors. While role ambiguity have no
significant effect on the performance of auditors. Based on total adjusted RSquare result is 73,2%, it means Performance of Auditors (Y) can be explained by
the variable Independence (X1), Professionalism (X2), Role Ambiguity (X3),
Leadership Style (X4), and Good Governance Comprehension (X5). While 26,8%
is explained by other variables that were not performed in this study.
Keywords : Independence, Professionalism, Role Ambiguity, Leadership Style,
Good Governance Comprehension, Performance of Auditors.