PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP INDEPENDENSI AUDITOR INTERNAL

2015Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi, \ud terhadap independensi internal auditor dan gaya kepemimpinan terhadap\ud independensi auditor internal, serta pengaruh komitmen organisasi dan gaya\ud kepemimpinan berpengaruh secara simultan terhadap independensi internal\ud auditor. Metode penelitian yang digunakan adalah metode analisis regresi linear \ud berganda dan untuk analisis data menggunakan analisis statistik. Data ini\ud diperoleh dari hasil kuisioner yang dibagikan ke setiap instansi yang terkait. Dari\ud hasil penelitian ini menunjukkan bahwa variabel komitmen organisasi dan gaya\ud kepemimpinan berpengaruh secara simultan terhadap independensi internal\ud auditor, variabel komitmen organisasi berpengaruh positif dan signifikan\ud terhadap independensi internal auditor serta variabel gaya kepemimpinan\ud berpengaruh positif dan signifikan terhadap independensi internal auditor. \ud \ud Kata kunci: komitmen organisasi, gaya kepemimpinan, independensi, internal \ud auditor.\ud \ud \ud The research aims to understand the effects of organizational commitment\ud through internal auditor independence and leadership style through internal\ud auditor independence, also the effects organizational commitment and leadership\ud styles simultaneously through internal auditor independence. The research uses\ud double linear regression analysis method and the analyzing progress uses\ud statistic analysis method. Data needs are obtained from quistionaire distribution\ud through related institutions. The result of this research appoints that\ud organizational commitment and leadership styles simultaneously affect internal\ud auditor independence. Regard to partial test result, it shows that organizational\ud commitment variable affects significantly and positively through. Internal auditor\ud independence, and leadership styles variable also affect significantly and\ud positively through internal auditor independence \ud \ud Keywords: organizational commitment, leadership style, independence, internal \ud auditor