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Jurnal Teknologi dan Manajemen Industri Terapan
Article . 2025 . Peer-reviewed
License: CC BY NC SA
Data sources: Crossref
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Pengaruh Integritas Auditor, Independensi Auditor Dan Gaya Kepemimpinan Auditor Terhadap Kinerja Auditor Pemerintah

(Studi Kasus: Inspektorat Daerah Provinsi Sulawesi Selatan)
Authors: null Muh Nur Zhafran; null Idrawahyuni; null Asriani Hasan;

Pengaruh Integritas Auditor, Independensi Auditor Dan Gaya Kepemimpinan Auditor Terhadap Kinerja Auditor Pemerintah

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh integritas auditor, independensi auditor, dan gaya kepemimpinan auditor terhadap kinerja auditor pemerintah. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Objek penelitian adalah auditor yang bekerja di Kantor Inspektorat Daerah Provinsi Sulawesi Selatan, Kota Makassar. Populasi dalam penelitian ini berjumlah 50 auditor, yang sekaligus dijadikan sebagai sampel penelitian dengan metode purposive sampling, berdasarkan pengalaman kerja dan keterlibatan mereka dalam kegiatan audit. Variabel bebas dalam penelitian ini terdiri dari integritas auditor (X1), independensi auditor (X2), dan gaya kepemimpinan auditor (X3), sedangkan variabel terikatnya adalah kinerja auditor (Y). Data primer diperoleh melalui penyebaran kuesioner yang diukur menggunakan skala Likert. Teknik analisis data yang digunakan meliputi uji validitas, reliabilitas, regresi linear berganda, uji t, uji F, dan uji koefisien determinasi dengan bantuan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwa integritas auditor, independensi auditor, dan gaya kepemimpinan auditor memiliki pengaruh positif dan signifikan terhadap kinerja auditor. Hal ini mengindikasikan bahwa semakin tinggi tingkat integritas, independensi, dan gaya kepemimpinan yang dimiliki auditor, maka semakin baik pula kinerja yang dihasilkan. Oleh karena itu, penting bagi instansi pemerintah untuk menjaga dan meningkatkan ketiga aspek tersebut guna mendorong terciptanya kinerja audit yang berkualitas, transparan, dan akuntabel.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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