Pengaruh Independensi, Kompetensi dan Gaya Kepemimpinan Terhadap Kinerja Auditor Internal Pemerintah

Soraya Annisa Nasution, A. Agustiawan, Della Hilia Anriva
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Abstract

This research aims to analyze partially and simultaneously the effect of independence, competence, and leadership style on the performance of the government’s internal auditors at Badan Pengawas Keuangan dan Pembangunan (BPKP) and the Inspectorate of Riau Province. This research is a quantitative descriptive type. The data source used is primary data. Data was collected by survey approach using a questionnaire method. The population in this research were all auditors at BPKP and the Inspectorate of Riau Province. The research sample is the entire population used in the study. Sampling was carried out using the saturated/census sampling method. The analytical technique used is multiple linier regression analysis and processed using SPSS 25 version software. The partial result shows that independence has no significant effect on auditor performance, competence has a significant effect on auditor performance and leadership style has a significant effect on auditor performance.Keywords: Independence, Competence, Leadership style, Auditor performance
独立、领导能力和领导风格对政府内部审计师绩效的影响
本研究旨在分析独立、能力和领导风格对政府内部审计员在巴丹Pengawas Keuangan dan Pembangunan (BPKP)和廖内省监察局绩效的影响。本研究为定量描述性研究。使用的数据源是主数据。采用问卷调查法收集数据。本研究的人口都是BPKP和廖内省监察局的审计员。研究样本是研究中使用的全部人口。抽样采用饱和/普查抽样方法。分析方法为多元线性回归分析,使用SPSS 25版软件进行处理。部分结果表明,独立性对审计师绩效无显著影响,胜任力对审计师绩效有显著影响,领导风格对审计师绩效有显著影响。关键词:独立性,胜任力,领导风格,审计师绩效
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