The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor Performance

Mella Handayani, Bernadette Robiani, Rina Tjandrakirana

2018

Abstract

The performance of the internal government auditor, especially the Inspectorate and BPKP which was still weak of the auditor's performance had become a bureaucratic obstacle in Indonesia in terms of internal control. This study aimed to examine empirically the influence of organizational commitment, organizational culture, leadership style, functional position and motivation to the performance of auditors in the Inspectorate of South Sumatra Province and BPKP representative of South Sumatra. The sample in this study was 98 people in the Inspectorate of South Sumatra Province and BPKP representative of South Sumatra. This research used census method with multiple regression data analysis technique which operated using SPSS program. The results showed that organizational commitment, organizational culture, leadership style, functional position and motivation simultaneously affect the performance of auditors. Partially organizational commitment, organizational culture and leadership style have an effect on to auditor performance. While the functional position and motivation partially does not affect the performance of auditors.

Paper Citation

in Harvard Style

Handayani M., Robiani B. and Tjandrakirana R. (2018). The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor Performance.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 218-224. DOI: 10.5220/0008438702180224

in Bibtex Style

@conference{seabc18,
author={Mella Handayani and Bernadette Robiani and Rina Tjandrakirana},
title={The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor Performance},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={218-224},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008438702180224},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor Performance
SN - 978-989-758-387-2
AU - Handayani M.
AU - Robiani B.
AU - Tjandrakirana R.
PY - 2018
SP - 218
EP - 224
DO - 10.5220/0008438702180224