Hubungan Antara Komponen Standar Umum Aparat Pengawasan Intern Pemerintah (APIP), Motivasi, Dan Komitmen Organisasi Dengan Kinerja Auditor BPKP (Studi Pada Auditor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Provinsi Sumatera Barat)

-, Gustati (2011) Hubungan Antara Komponen Standar Umum Aparat Pengawasan Intern Pemerintah (APIP), Motivasi, Dan Komitmen Organisasi Dengan Kinerja Auditor BPKP (Studi Pada Auditor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Provinsi Sumatera Barat). JURNAL AKUNTANSI & MANAJEMEN, 6 (2). pp. 1-16. ISSN 1858-3687

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Abstract

This study aims to analyze the relationship between APIP’s general standards, motivations and organizational commitment to the Performances of BPKP Auditors (Case study in BPKP West Sumatera Representation). The samples were 53 BPKP’s auditors with PFA predicated. Data was collected through questionnaires and interview method. Data was analyzed using bivariate correlation and cross-tabulation matrix among variables. Simple correlation test shows significantly strong positive linear relationship (40%–70%) between independence and objectivity, expertise, professionalism, compliance to code of conduct and motivation with auditor performances. The test also shows significantly weak positive linear relationship (36%) between organizational commitments with auditor performance. Furthermore, APIP’s general standards has significantly strong positive linear relationship (70,7%) with auditors’ performances. In general, these results show that independence and objectivity, expertise, professionalism, compliance to code of conduct, motivation and organizational commitments have the role in increasing auditors’ performances. Cross tabulation matrix model test strengthen the result of correlation test. Therefore, to increase auditors’ performances, auditors should apply APIP’s general standards as a whole and supported by motivation and organization commitments.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:402
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:31 Oct 2016 07:55
Last Modified:08 Nov 2016 15:33

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