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.
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