Open AccessPENGARUH GAYA KEPEMIMPINAN, PEMAHAMAN GOOD GOVERNANCE, DAN KETIDAKJELASAN PERAN TEHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI NTB
Author(s) -
Pebruwardi Hidayat,
Endar Pituringsih,
Rr. Sri Pancawati Martiningsih
Publication year - 2018
Publication title -
jurnal magister manajemen universitas mataram
Language(s) - English
Resource type - Journals
eISSN - 2621-7902
pISSN - 2548-3919
DOI - 10.29303/jmm.v7i4.322
Subject(s) - ambiguity , audit , accounting , corporate governance , business , attribution , agency (philosophy) , government (linguistics) , principal–agent problem , leadership style , business administration , psychology , political science , public relations , sociology , social psychology , finance , social science , philosophy , linguistics
The purposes of this study is to examine the effect of leadership style, good governance understanding, and role ambiguity to APIP performance at Inspectorat of West Nusa Tenggara (NTB). Population of this study was the Jabatan Fungsional Auditor (JFA), and Pejabat Pemeriksa Urusan Pemerintah Daerah (P2UPD) in the Inspectorat of West Nusa Tenggara.which amounted to 51 respondents. Data were analyzed using multiple linear regression analysis. The results of this study indicate that partially leadership style, understanding good governance, and role ambiguity has a significant effect on the performance of auditors. The implication of this study is to contribute to the development of science in management accounting related to agency theory, attribution theory, and role theory. The next implication is to provide input for the NTB Provincial Inspectorate to improve auditor competency, and contribute to the NTB Provincial Government in developing policies related to guidance and supervision in order to maintain and improve the performance of government internal auditorsKeywords: Leadership Style, Understanding Good Governance, Role Uncertainty, Auditor Performance, Agency Theory, Attribution Theory, Role Theory