ANALISIS VARIABEL ANTESEDEN PERILAKU AUDITOR
INTERNAL DAN KONSEKUENSINYA TERHADAP KINERJA:
Studi Empiris pada Auditor di Lingkungan Aparat Pengawasan Intern
Pemerintah – Lembaga Pemerintah Non Departemen
Arywarti Marganingsih
(Alumni Pascasarjana Ilmu Akuntansi Universitas Indonesia)
Dwi Martani
(Universitas Indonesia)
ABSTRACT
The purpose of this study is to empirically investigate whether organizational
culture, leadership style, and monetary incentive as antecedents of organizational
commitments, while time budget pressure, task complexity, and discussion of audit review
as antecedents of motivation. This study is also to investigate the consequence of
organizational commitment and motivation. The study uses 276 internal auditors of Non
Departement Government Institutions as our respondents. The study uses Structural
Equation Modelling that is run by LISREL.
This study gives evidence that organizational culture has positive effect on
organizational commitment while discussion of audit review and organizational
commitment have positive effect on motivation. This study finds that organizational
commitment and motivation have positive consequence on auditor’s performance. The study
also find that time budget pressure and discussion of audit review have positive
consequence on auditor’s performance, while organizational culture is found to have
negative consequence on auditor’s performance.
Keywords: Motivation, Performance, Organizational Commitment, Organizational Culture,
Leadership Style, Monetary Incentive, Time Budget Pressure, Task Complexity, Discussion
of Audit Review.
I.
PENDAHULUAN
Dalam rangka mewujudkan good governance suatu organisasi, audit internal
merupakan suatu profesi yang cukup menantang daripada profesi lain pada umumnya yang
disebabkan oleh sifat pekerjaannya yang sensitif sebagai suatu bagian penting dari
komponen monitoring struktur pengendalian internal dari suatu organisasi. Dalam
lingkungan pemerintah fungsi monitoring struktur pengendalian internal dilakukan oleh