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Pengaruh Profesionalisme, Gaya Kepemimpinan, Pemahaman Good Governance, dan Peran Supervisi Terhadap Kinerja Auditor Pemerintah BPKP Jawa Timur

Hatta, Devi Saidul (2020) Pengaruh Profesionalisme, Gaya Kepemimpinan, Pemahaman Good Governance, dan Peran Supervisi Terhadap Kinerja Auditor Pemerintah BPKP Jawa Timur. Undergraduate thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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BAB I.pdf

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Abstract

BPKP auditors are trusted by the public in conducting financial oversight and government development. Auditor performance in general is the result of an objective audit assignment of the financial statements of a company or other organization, with the aim of determining whether the financial statements have been fairly presented in accordance with generally accepted accounting principles. This study aims to determine the effect of professionalism, leadership style, understanding of governance, and the role of supervision of auditor performance. The current study uses BPKP auditors as research respondents. This study uses a questionnaire filled out by BPKP government auditors in East Java Province. The questionnaire distributed by researchers was 50 questionnaires, and a response rate of 96% or as many as 48 questionnaires were returned and could be analyzed. Data analysis from this study uses multiple linear regression test using SPSS 23 program. This study found that only professionalism influences auditor performance. The leadership style, understanding of governance, and the role of supervision do not affect the auditor's performance. This result implies the importance of professionalism which comes from within the auditor because it can affect performance. The results of the study also imply that external factors such as leadership style, understanding of governance, and the role of supervision are not important factors in influencing auditor performance. Keywords: professionalism, leadership style, understanding of governance, role of supervision, auditor performance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: DEVI SAIDUL HATTA
Date Deposited: 22 Jul 2020 20:06
Last Modified: 22 Jul 2020 20:06
URI: http://eprints.perbanas.ac.id/id/eprint/5846

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