ANALISIS KOMITMEN ORGANISASI DAN KINERJA BERDASARKAN PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIKA KERJA AUDITOR INTERNAL DI INSPEKTORAT DAERAH PROVINSI RIAU

Abstract

The purpose of this study was to determine and analyze the effect of Competence, Independence and Ethics on Organizational Commitment and Auditor Performance at the Regional Inspectorate of Riau Province. The technique of collecting data is by distributing questionnaires. The population in this study were functional officials of the Regional Inspectorate of Riau Province with a total sample of 103 people. The data analysis technique used Structural Equation Modeling (SEM). The results showed that competence had a significant effect on organizational commitment and auditor performance, independence had a significant effect on organizational commitment but had no significant effect on auditor performance, ethics had a significant effect on organizational commitment but had no significant effect on auditor performance and organizational commitment had no effect on auditor performance.

Penelitian ini bertujuan untuk mengetahui dan menganalisis Komitmen Organisasi dan Kinerja Auditor Internal berdasarkan pengaruh Kompetensi, Independensi dan Etika Kerja Inspektorat Daerah Provinsi Riau. Teknik pengumpulan data dengan cara penyebaran angket. Populasi dalam penelitian ini adalah pejabat fungsional Inspektorat Daerah Provinsi Riau dengan jumlah sampel 103 orang. Teknik analisis data menggunakan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan kompetensi berpengaruh signifikan terhadap komitmen organisasi dan kinerja auditor, independensi berpengaruh signifikan terhadap komitmen organisasi tetapi tidak berpengaruh signifikan terhadap kinerja auditor, etika berpengaruh signifikan terhadap komitmen organisasi tetapi tidak berpengaruh signifikan terhadap kinerja auditor dan komitmen organisasi tidak berpengaruh terhadap kinerja auditor.