ABSTRAK
Penelitian akuntansi tentang independesi, gaya kepemimpinan, komitmen
organisasi terhadap kinerja auditor sudah sering dilakukan. Tetapi masih jarang
dilakukan penelitian dengan memperluas objek penelitian. Dalam hal ini peneliti
ingin membuktikan secara empiris apakah independensi, gaya kepemimpinan,
komitmen organisasi dan pemahaman good governance berpengaruh terhadap
kinerja auditor pemerintah. Hasil penelitian ini diharapkan dapat memberikan
sumbangan ilmiah bagi pengetahuan akuntansi, khususnya akuntansi sektor publik
di bidang auditing.
Populasi dalam penelitian ini adalah seluruh auditor di BPK dan BPKP
Perwakilan Yogyakarta, dimana populasi diambil tanpa membedakan jenis
kelamin serta pendidikan. Sampel yang dipilih dalam penelitian ini adalah auditor
yang mempunyai pengalaman kerja minimal dua (2) tahun, dengan pertimbangan
bahwa auditor yang telah memiliki masa kerja 2 tahun dianggap telah memiliki
waktu dan pengalaman untuk beradaptasi serta menilai kondisi lingkungan
kerjanya. Metode pengambilan sampel dalam penelitian ini menggunakan
purposive sampling dan analisa data menggunakan SPSS Windows Program Versi
16.0
Hasil penelitian ini menunjukkan bahwa 1) independensi auditor tidak
berpengaruh terhadap kinerja auditor. 2) gaya kepemimpinan berpengaruh positif
terhadap kinerja auditor. 3) komitmen organisasi berpengaruh positif terhadap
kinerja auditor. 4) , pemahaman good governance auditor tidak berpengaruh
terhadap kinerja auditor.
Kata kunci: independensi, gaya kepemimpinan,
pemahaman good governance.
xviii
komitmen
organisasi,
ABSTRACT
Accouting research about independence, leadership style, organizational
commitment to performance auditors are often made. But it is still rarely done
research by expanding research object. In this case the researcher wants to
demonstrate empirically whether independence, leadership style, organizational
commitment and comprehension of good governance affect the performance of
the government auditor. The results of this study are expected to contribute to the
scientific knowledge of accounting, public sector accounting in particular in the
field of auditing.
The population in this study is auditors who worked on BPK and BPKP of
Yogyakarta Representative Office, where the population is taken, regardless of
sex and education. Samples were selected in this study is the auditor who has
experience of working at least two (2) years, with the consideration that the
auditor who has had 2 years working period is considered to have had the time
and experience to adapt and assess the condition of the work environment. The
sampling method in this study using purposive sampling and data analysis using
SPSS version 16.0 Windows Program.
The results of this study indicate that 1) the auditor independence does not
affect the performance of the auditor. 2) the positive effect of leadership style on
the performance of auditors. 3) organizational commitment to positively influence
the performance of auditors. 4), the auditor's comprehension of good governance
does not afffect the performance of the auditor.
Keywords: independence, leadership style,
comprehension of good governance.
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organizational
commitment,