PENGARUH KOMPETENSI, INDEPENDENSI DAN KOMITMEN ORGANISASI AUDITOR TERHADAP KINERJA AUDITOR (Studi Pada Tiga Inspektorat Provinsi Bali)

Abstract

Kinerja merupakan gambaran pencapaian pelaksanaan suatu kegiatan atau program dalam mewujudkan sasaran, tujuan, misi, visi organisasi. Dalam melaksanakan tugas audit maka auditor selalu dituntut meningkatkan kinerjanya dalam penegakan good government. Beberapa faktor yang menjadi pertimbangan dalam mempengaruhi kinerja auditor adalah kompetensi, independensi dan komitmen organisasional auditor. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, Independensi dan Komitmen organisasi secara parsial dan simultan terhadap kinerja auditor. Lokasi Penelitian dilaksanakan pada Tiga Inspektorat di Provinsi Bali dengan jumlah Sampel sebanyak 30 Orang. Jenis data yang digunakan dalam penelitian adalah jenis data kuantitatif dengan sumber data primer. Metode pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 21.00 Hasil penelitian ini menunjukkan bahwa (1) kompetensi berpengaruh positif dan signifikan terhadap kinerja, (2) Independensi berpengaruh positif signifikan terhadap kinerja, (3) Komitmen organisasi berpengaruh positif signifikan terhadap kinerja, (4) kompetensi, Independensi dan Komitmen organisasi berpengaruh positif signifikan terhadap kinerja auditor pada Tiga Inspektorat di Provinsi Bali.
Kata Kunci : Kompetensi, Independensi, Komitmen organisasi, Kinerja

Performance is the description of attainment of implementation of an activity or program in realizing the target, aim, missions and vision of the organization. In implementing the auditing task the auditor is always required to improve his or her performance in establishing good government. Some factors that become the consideration in influencing the auditor performance are competency, independency and auditor organizational commitment. This study was aimed at finding out the effect of competency, independency and auditor organizational commitment partially and simultaneously on auditor performance. The study was conducted in three Bali Province inspectorates with a sample of 30 people. The data belong to quantitative data type with primary data source. The data were collected using questionnaire. The data were analyzed using multiple linear regression analysis aided by SPSS program version 21.00. The results showed that (1) competency has a positive and significant effect on performance, (2) independency has a positive and significant effect on performance, (3) organizational commitment has a positive and significant effect on performance, (4) competency, and independency and organizational commitment have a positive and significant effect on auditor performance in the three Bali Province inspectorates.
keyword : competency, independency, organizational commitment, performance