Yusuf, Ahmad (2023) Pengaruh Pemahaman Good Governance, Profesionalisme, Gaya Kepemimpinan Dan Komitmen Organisasi Terhadap Kinerja Auditor (studi Kasus Pada Kantor Inspektorat Kota Pekanbaru, Kabupaten Bengkalis Dan Kabupaten Kepulauan Meranti). Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at the Inspectorate Office of Pekanbaru City, Bengkalis Regency and Meranti Islands Regency. This study aims to determine the effect of Understanding of Good Governance, Professionalism, Leadership Style and Organizational Commitment on Auditor Performance (Case Study at the Inspectorate Office of Pekanbaru City, Bengkalis Regency and Meranti Islands Regency). The type of research conducted in this study is a type of quantitative research with survey methods. The population in this study amounted to 45 people. A total of 45 auditors were used as respondents with the consideration that they had already carried out audit assignments. The auditor criteria used as a sample are auditors who are directly involved in the audit assignment. The data analysis used was Multiple Regression Analysis using the help of the Statistical Product and Service Solution 25 computer program. The results of statistical data analysis concluded that Understanding of Good Governance affects Auditor Performance, Professionalism does not affect Auditor Performance, this is due to increased understanding of audit technology and competencies possessed and experience carried out is not optimal. Leadership Style has no effect on Auditor Performance, this is due to the limited relationship between the auditor working with the leader. Thus causing auditors and leaders to lack communication and a lack of trust arises between people. Organizational Commitment influences Auditor Performance. It is known that the Adjusted R Square value is 0.737. This value means that understanding of good governance, professionalism, leadership style and organizational commitment to auditor performance is 73.7% while the remaining 26.3% is influenced by other variables not included in this research model.

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