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Authors: Mella Handayani ; Bernadette Robiani and Rina Tjandrakirana

Affiliation: University of Sriwijaya, Indonesia

Keyword(s): organizational commitment, organizational culture, leadership style, functional position, motivation and performance of auditors

Abstract: The performance of the internal government auditor, especially the Inspectorate and BPKP which was still weak of the auditor's performance had become a bureaucratic obstacle in Indonesia in terms of internal control. This study aimed to examine empirically the influence of organizational commitment, organizational culture, leadership style, functional position and motivation to the performance of auditors in the Inspectorate of South Sumatra Province and BPKP representative of South Sumatra. The sample in this study was 98 people in the Inspectorate of South Sumatra Province and BPKP representative of South Sumatra. This research used census method with multiple regression data analysis technique which operated using SPSS program. The results showed that organizational commitment, organizational culture, leadership style, functional position and motivation simultaneously affect the performance of auditors. Partially organizational commitment, organizational culture and leadership sty le have an effect on to auditor performance. While the functional position and motivation partially does not affect the performance of auditors. (More)

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Paper citation in several formats:
Handayani, M.; Robiani, B. and Tjandrakirana, R. (2019). The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor Performance. In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC; ISBN 978-989-758-387-2; ISSN 2184-5212, SciTePress, pages 218-224. DOI: 10.5220/0008438702180224

@conference{seabc19,
author={Mella Handayani. and Bernadette Robiani. and Rina Tjandrakirana.},
title={The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor Performance},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC},
year={2019},
pages={218-224},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008438702180224},
isbn={978-989-758-387-2},
issn={2184-5212},
}

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC
TI - The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor Performance
SN - 978-989-758-387-2
IS - 2184-5212
AU - Handayani, M.
AU - Robiani, B.
AU - Tjandrakirana, R.
PY - 2019
SP - 218
EP - 224
DO - 10.5220/0008438702180224
PB - SciTePress