PENGARUH GAYA KEPEMIMPINAN, PEMAHAMAN GOOD GOVERNANCE, DAN KETIDAKJELASAN PERAN TEHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI NTB

Authors

  • Pebruwardi Hidayat Acounting Program, Mataram university
  • Endar Pituringsih Acounting Program, Mataram university
  • Rr. Sri Pancawati Martiningsih Acounting Program, Mataram university

DOI:

https://doi.org/10.29303/jmm.v7i4.345

Abstract

Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan, pemahaman good governance, dan ketidakjelasan peran terhadap kinerja APIP pada Inspektorat Provinsi NTB. Populasi dalam penelitian ini adalah seluruh APIP yang terdapat pada Inspektorat Provinsi NTB sebanyak 51 orang yang terdiri atas Jabatan Fungsional Auditor (JFA) dan Pejabat Pengawas Urusan Pemerintah Daerah (P2UPD). Penentuan Sampel dalam penelitian ini menggunakan metode sensus. Data dianalisis menggunakan analisis regresi liner berganda. Hasil penelitian ini menunjukkan bahwa secara parsial gaya kepemimpinan, pemahaman good governance, dan ketidakjelasan peran berpengaruh signifikan terhadap kinerja auditor. Implikasi dari penelitian ini adalah memberikan kontribusi terhadap perkembangan ilmu dibidang akuntansi manajemen berkaitan dengan teori agensi, teori atribusi, dan teori peran. Implikasi selanjutnya adalah memberikan masukan bagi Inspektorat Provinsi NTB untuk meningkatkan kompetensi auditor, dan memberikan kontribusi kepada Pemerintah Daerah Provinsi NTB dalam menyusun kebijakan terkait pembinaan dan pengawasan dalam rangka menjaga dan meningkatkan kinerja auditor internal pemerintah. The purposes of this study is to examine the effect of leadership style, good governance understanding, and role ambiguity to APIP performance at Inspectorat of West Nusa Tenggara (NTB). Population of this study was the Jabatan Fungsional Auditor (JFA), and Pejabat Pemeriksa Urusan Pemerintah Daerah (P2UPD) in the Inspectorat of West Nusa Tenggara.which amounted to 51 respondents. Data were analyzed using multiple linear regression analysis. The results of this study indicate that partially leadership style, understanding good governance, and role ambiguity has a significant effect on the performance of auditors. The implication of this study is to contribute to the development of science in management accounting related to agency theory, attribution theory, and role theory. The next implication is to provide input for the NTB Provincial Inspectorate to improve auditor competency, and contribute to the NTB Provincial Government in developing policies related to guidance and supervision in order to maintain and improve the performance of government internal auditorsKata kunci :Gaya Kepemimpinan, Pemahaman Good Governance, Ketidakjelasan Peran, Kinerja Auditor, Teori Agensi, Teori Atribusi, Teori Peran Keywords :Leadership Style, Understanding Good Governance, Role Uncertainty, Auditor Performance, Agency Theory, Attribution Theory, Role Theory

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Published

2018-12-08

How to Cite

Hidayat, P., Pituringsih, E., & Martiningsih, R. S. P. (2018). PENGARUH GAYA KEPEMIMPINAN, PEMAHAMAN GOOD GOVERNANCE, DAN KETIDAKJELASAN PERAN TEHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI NTB. Jurnal Magister Manajemen, 7(4), 47–56. https://doi.org/10.29303/jmm.v7i4.345

Issue

Vol. 7 No. 4 (2018): JMM November 2018

Section

Articles

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