PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, INDEPENDENSI, PEMAHAMAN GOOD GOVERNANCE DA PROFESIONALISME TERHADAP KINERJA AUDITOR (Studi Empiris Pada Inspektorat Provinsi Riau, Kota Pekanbaru, Kota Dumai)

Abstract

This study aims to determine the effect of Locus Of Control, leadership
Style, Organizational Commitment, Independence, Understanding of Good
Governance and Professionalism on auditor performance. The population in this
study were auditors who worked in the Riau Provincial Inspectorate office,
Pekanbaru City, Dumai city as many as 77 auditors. Research sample using
census method. Based on these criteria, 60 auditors were selected as samples in
this study. This study uses multiple linear regression analysis which is used to test
whether the independent variables affect the dependent variable. Data analysis
for hypothesis testing was carried out with the Social Sciences Statistical Package
(SPSS) ver 23.0. The results of this study indicate that locus of control of
government auditors with t-test is 2.454, t-table 2.006 is significant 0.015. The
leadership style influences the auditor's performance with t-test 3.201, t-table
2.006 is significant 0.02. Organizational Commitment has an effect on auditor
performance with t-test 2,443, t-table 2,006, significant 0,023. Understanding of
Good Governance influences auditor performance with t-test 2,278, t table 2,006,
significant 0,047. While Independence does not play a role on auditor
performance with t-test -1.221, t-table 2.006 is significant 0.090 and
Professionalism does not affect auditor performance by t-test 1.394, t-table 2.006,
significant 0.070.

Keywords : Locus Of Control, Leadership Style , Organizational Commitment,
Independency, Good Govrnance Comprehension, Profesionalism,
Performance of Audiotors