FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA INSPEKTORAT KABUPATEN BUNGO

Authors

  • Andi Pratama
  • Dandes Rifa
  • Arie Frinola Minovia

Abstract

The purpose of this research was to determine the effect of human resources, commitment, motivation, independence, and good governance on the performance of auditors in Bungo Inspectorate. The sample used in this research is the auditor and the Inspectorate officials or employees who conduct the examination. The amount of data which was collected through questioners were 40 items and level of the response was  100%. Test which was used in this research was multiple linier regression with the help of software SPSS  version 16.0. The result shows that the human resources and motivation significantly the performance of the auditor. whereas commitment, independence, and good governance does not significantly the performance of the auditor.          

Keywords: motivation, independence, performance auditor.

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Published

2013-09-13

Issue

Vol. 2 No. 1 (2013): Kumpulan artikel mahasiswa prodi Akuntansi Fakultas Ekonomi wisuda ke 59 Oktober 2013

Section

Articles