PENGARUH PEMAHAMAN GOOD GOVERNANCE, PERSEPSI GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Kasus pada Inspektorat Jenderal Kementerian Kelautan dan Perikanan)

SUSIYANTI, SUSIYANTI (2019) PENGARUH PEMAHAMAN GOOD GOVERNANCE, PERSEPSI GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Kasus pada Inspektorat Jenderal Kementerian Kelautan dan Perikanan). S2-Magister thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the inflence of good governance understanding, perceptions of leadership style and auditor commitment to auditor performance, the population of this study is internal auditors at the Inspectorate General of the Ministry of Marine Affairs and Fisheries (MMAF) and it represent by 74 auditor samples. This research is a qualitative study comprised of data collecting through literature and field studies. Data was collected using dedicated questionnaire and then processed using the SmartPLS analysis software. The test results with a 0.05 significance level indicate that the understanding of good governance and auditor commitment contribute significant inflence to auditor performance, while the perception of leadership style does not significantly inflence the performance of auditors at the Inspectorate General of the MMAF. The conclusion of this study is the understanding of good governance and auditor's commitment significant influence the Inspectorate General of the Ministry of Maritime Affairs and Fisheries auditor’s performance, it is recommended to improve understanding of good governance and auditor commitment to improve the performance of internal auditors within the MMAF inspectorate general. Keywords: good governance understanding, perceptions of leadership style, auditor commitment, and auditor performance. Penelitian ini bertujuan untuk mengkaji pengaruh pemahaman good governance, persepsi gaya kepemimpinan dan komitmen auditor terhadap kinerja auditor dengan populasi seluruh auditor internal di Inspektorat Jenderal Kementerian Kelautan dan Perikanan dan sampel sebanyak 74 orang auditor. Penelitian ini merupakan penelitian kualitas dengan metode pengumpulan data melalui studi kepustakaan dan studi lapangan. Data dikumpulkan menggunakan kuesioner dan selanjutnya diolah menggunakan aplikasi SmartPLS. Hasil pengujian dengan taraf signifikansi 0,05 menunjukkan bahwa pemahaman good governance dan komitmen auditor berpengaruh signifikan terhadap kinerja auditor, sedangkan persepsi gaya kepemimpinan tidak berpengaruh signifikan terhadap kinerja auditor secara signifikan di Inspektorat Jenderal Kementerian Kelautan dan Perikanan. Kesimpulan dari penelitian ini adalah pemahaman good governance dan komitmen auditor berpengaruh signifikan terhadap kinerja auditor di Inspektorat Jenderal Kementerian Kelautan dan Perikanan sehingga direkomendasikan agar meningkatkan pemahaman good governance dan komitmen auditor untuk peningkatan kinerja auditor internal lingkup Itjen KKP. Kata Kunci : pemahaman good governance, persepsi gaya kepemimpinan, komitmen auditor, dan kinerja auditor.

Item Type: Thesis (S2-Magister)
Call Number: TA/55/19/074
NIM: 55517110053
Uncontrolled Keywords: pemahaman good governance, persepsi gaya kepemimpinan, komitmen auditor, dan kinerja auditor.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 06 Mar 2020 03:00
Last Modified: 06 Mar 2020 03:00
URI: http://repository.mercubuana.ac.id/id/eprint/51458

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