PENGARUH STRUKTUR AUDIT, KOMITMEN ORGANISASI, DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PADA BPKP PROVINSI SULAWESI SELATAN

2016Penelitian ini bertujuan untuk mengetahui pengaruh struktur audit, komitmen\ud organisasi, dan pemahaman good governance terhadap kinerja auditor pada\ud BPKP Provinsi Sulawesi Selatan. Data penelitian ini diperoleh dari data primer\ud berupa penyebaran dan pengolahan data kuesioner. Hasil penelitian menunjukkan\ud bahwa variabel struktur audit, komitmen organisasi, dan pemahaman good\ud governance secara simultan berpengaruh terhadap kinerja auditor pada BPKP\ud Provinsi Sulawesi Selatan. Selanjutnya, dari pengujian secara parsial, struktur\ud audit, komitmen organisasi, dan pemahaman good governance juga berpengaruh\ud terhadap kinerja auditor pada BPKP Provinsi Sulawesi Selatan. Sebesar 25,8\ud persen variasi dalam variabel kinerja auditor dijelaskan oleh variasi dalam variabel\ud struktur audit, komitmen organisasi, dan pemahaman good governance yang\ud digunakan dalam model ini, sisanya sebesar 74,2 persen dijelaskan oleh variabelvariabel\ud lain.\ud Kata kunci: Struktur Audit, Komitmen Organisasi, Pemahaman Good\ud Governance, Kinerja Auditor.\ud This research aims to know about the influence of audit structure, organizational\ud commitment, and good governance recognition on auditor???s performance in BPKP\ud Province of Sulawesi Selatan. The data of this research were obtained from\ud primary data by distributing and analysing the questionnaire data. The result in this\ud research shows that the variables of audit structure, organizational commitment,\ud and good governance recognition simultaneously affect auditor???s performance in\ud BPKP Province of Sulawesi Selatan. Furthermore, from the testing partially was\ud obtained result that audit structure, organizational commitment, and good\ud governance recognition also affect auditor???s performance in BPKP Province of\ud Sulawesi Selatan. Of 25.8 percent of variation in auditor???s performance is\ud explained by variations in audit structure, organizational commitment, and good\ud governance recognition that are used in the model, while the rest of 74.2 percent\ud is explained by other variables.\ud Keyword: Audit Structure, Organizational Commitment, Good Governance\ud Recognition, Auditor???s Performanc