The Influence of Understanding Good Governance, Professionalism, Leadership Style and Organizational Commitment on Auditor Performance

Abstract

This research was conducted at the Pekanbaru City Inspectorate Office, Bengkalis Regency and Meranti Islands Regency. This study aims to determine the influence of Understanding Good Governance, Professionalism, Leadership Style and Organizational Commitment on Auditor Performance (Case Study at the Pekanbaru City Inspectorate Office, Bengkalis Regency and Meranti Islands Regency). The type of research carried out in this study is a type of quantitative research with survey methods. The population in this study was 60 people. A total of 60 auditors were made respondents considering that all auditors have the status of Expert Auditor Training and have performed examination duties. The criteria for auditors who are sampled are auditors who are directly involved in the assignment of audits. The data analysis used is Multiple Regression Analysis using the help of the Statistical Product and Service Solution computer program The results of the statistical data analysis concluded that Understanding Good Governance affects Auditor Performance, Professionalism does not affect Auditor Performance, Leadership Style does not affect Auditor Performance and Organizational Commitment does not affect Auditor Performance. It is known that the Adjusted R Square value is 0.511. This value means that Understanding Good Governance, Professionalism, Leadership Style and Organizational Commitment to Auditor Performance is 51.1% while the remaining 48.9% is influenced by variables others that were not included in this research model.