PENGARUH INDEPENDENSI, MOTIVASI, KOMITMEN ORGANISASI, PENGALAMAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI RIAU

Abstract

This study aimed to determine: (1) the influence of independence on auditor’s
performance at BPKP of Riau Province, (2) the influence of motivation on auditor’s
performance at BPKP of Riau Province, (3) the influence of organizational
commitment on auditor’s performance at BPKP of Riau Province, (4) the influence of
experience on auditor’s performance at BPKP of Riau Province, (5) the influence of
leadership style on auditor’s performance at BPKP of Riau Province. The
respondents are auditors who work at BPKP of Riau Province. The samples used
census method, and the whole was used as the samples. Data was collected by
questionnaire delivered directly. 99 questionnaire was distributed, but only 82
questionnaire were returned. The hypothesis was tested by using multiple linear
regression analysis with a SPSS (Statistical Package for Social Science) software
program. The result showed that: 1) independence has significant influence on
auditor’s performance, 2) motivation has significant influence on auditor’s
performance, 3) organizational commitment has significant influence on auditor’s
performance, 4) experience has significant influence on auditor’s performance, 5)
leadership style has significant influence on auditor’s performance. The coefficient of
determination shows that the effect of independence, motivation, organizational
commitment, experience and leadership style on auditor’s performance amounted to
60%.