PENGARUH INDEPENDENSI, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PEMERINTAH (Studi Empiris pada Kantor BPKP Perwakilan Sumatera Barat)

Abstract

The purpose of this research is to know the independence’s variable, leadership’s way, the organization’s commitment and understanding in good governance toward auditor’s camp ability. The sample of this research was auditor and employee who were working in Kantor Badan Pemeriksaan Keuangan and Pembangunan Sumatra Barat.

The result of this research showed that the first hypothesis of independence did not influence toward the auditor’s camp ability. The second result of the hypothesis showed that the leadership’s way influence to auditor’s camp ability. The third result of hypothesis showed that the government’s commitment influence to auditor’s capability. The fourth result of hypothesis showed that the understanding in good governance didn’t influence toward auditor’s capability.

Keywords:    Independence, The Leadership’s Way, Organization’s Commitment, Auditor’s Capability.