PENGARUH PROFESIONALISME, INDEPEDENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR INTERNAL PADA INSPEKTORAT DAERAH KABUPATEN KEPULAUAN SELAYAR
Keywords:
Professionalism, Independence, Organizational Commitment, Internal Auditor Performance.Abstract
This study aims to analyze 1) Partially Professionalism, Independence and Organizational Commitment to Internal Auditor Performance at the Regional Inspectorate of Selayar Islands Regency. 2) The simultaneous effect of Professionalism, Independence, and Organizational Commitment on Internal Auditor Performance at the Regional Inspectorate of Selayar Islands Regency. 3) the variable that has the most influence on the performance of the internal auditor at the Regional Inspectorate of the Selayar Islands Regency.
The sample uses saturation, namely as many as 30 Internal Auditors. The data collection method used is angle and document study. The analytical method used is descriptive statistical analysis and multiple linear regression analysis.
The results show that (1) partially Professionalism Has a Positive and Significant Influence on Internal Auditor Performance at the Regional Inspectorate of Selayar Islands Regency. (2) Simultaneously a culture of professionalism, independence, and organizational commitment has a positive and significant impact on the performance of internal auditors at the Regional Inspectorate of the Selayar Islands Regency. (3) Partially shows that the Professionalism variable has the most dominant effect on the Internal Auditor's Performance at the Regional Inspectorate of the Selayar Islands Regency, this shows that a better attitude of professionalism will increase the Internal Auditor's Performance at the Regional Inspectorate of the Selayar Islands Regency
References
Usman. (2016). Effect Of Independence And Competence The Quality Of Internal Audit:Proposing A Research Framework. International Journal Of Scientific & Technology Research. Vol 5, Issue 2 Februari. ISSN-2277- 8616. Universitas Padjajaran. Bandung.
Kaboi, Milton, Nyaga., Kiragu, David., Riro., dan George, Kamau. (2018). Influence OfInternal Audit Independence On Internal Audit Effectiveness In The Kirinyaga County Government, Kenya, Vol. VI, Issue 5, May. ISSN 2348 0386.
Yadnya, I. Putu, Parta., dan Dodik, Ariyanto. (2017). “Pengaruh Kompetensi dan Independensi Pada Kinerja Auditor dengan Etika Auditor Sebagai Variabel Moderasi”. E-Jurnal Akuntansi Universitas Udayana. Vol 19, 2 pp. 973-999.
Sumber lain:
LAKIP Inspektorat Daerah Kabupaten Kepulauan Selayar Tahun 2021
