Professionalism, Leadership Style, Understanding of Governance and Role of Supervision in Affecting Auditor Performance

Kautsar Riza Salman, Devi Saidul Hatta

Abstract


Auditors’ performance in general is the result of an objective audit assignment towards the financial statements of a company or other organization in order to determine 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. This study uses a questionnaire filled out by BPKP government auditors in East Java Province. Data analysis from this study uses multiple linear regression test using SPSS 23 program. This study found that only professionalism influences auditor performance. This result implies the importance of professionalism of the auditors 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

Full Text:

PDF

References


Alfianto, S., & Suryandari, D. (2015). Pengaruh Profesionalisme, Komitmen Organisasi dan Struktur Audit terhadap Kinerja Auditor. Accounting Analysis Journal, 4(1), 1–9.

Ariani, K. G., & Badera, I. D. N. (2015). Pengaruh Integritas, Obyektivitas, Kerahasiaan, Dan Kompetensi Pada Kinerja Auditor Inspektorat Kota Denpasar. E-Jurnal Akuntansi, 10(1), 182–198.

Beton, P. (2015). Faktor-Faktor yang Mempengaruhi Kinerja, 15(1), 13–28.

Fembriani, A., & Budiartha, I. (2016). Faktor-Faktor yang Memengaruhi Kinerja Auditor BPK RI Perwakilan Provinsi Bali. E-Jurnal Akuntansi, 16(1), 1–17.

Gibson, J. L. (1996). Organisasi: Perilaku, Struktur, Proses. (N. Andriani, Ed.) (Terjemahan). Jakarta: Binarupa Aksara.

Hall, J. A., & Singleton, T. (2007). Audit Teknologi Informasi dan Assurance. Jakarta: Salemba Empat.

Hanna, E., & Firnanti, F. (2013). Faktor-Faktor yang Mempengaruhi Kinerja Auditor. Jurnal Bisnis Dan Akuntansi, 15(1), 13–28.

Hasanuddin, R., & Sjahruddin, H. (2017). The Structure of Emotional Intelligence, Spiritual Intelligence and Its Relationship with Work Enthusiasm and Auditor Performance. World Journal of Business and Management, 3(1), 67–85.

Heider, F. (1958). The psychology of Interpersonal Relations. (IX, Ed.). Amerika Serikat: John Wiley & Sons Inc. https://doi.org/https://doi.org/10.1037/10628-000

Indriani, P., & Darmawan, J. (2014). Pengaruh Tindakan Supervisi, Motivasi dan Kerjasama Terhadap Kinerja Auditor PT. Bank Negara Indonesia Tbk Palembang. In Seminar and Call for Paper Economic Globalization: Trend & Risk for Development Country (pp. 22–24). Bandung.

Jelantik, A. A. K. (2015). Menjadi Kepala Sekolah yang Profesional: Panduan Menuju PKKS. Yogyakarta: Deepublish.

Johannes. (2014). Profesionalisme dan Kopetensi Terhadap Kinerja Auditor Badan Pengawas Keuangan. Jurnal Dinamika Manajemen, 2(1), 47–58.

Mardiasmo. (2018). Akuntansi Sektor Publik (1st ed.). Yogyakarta: Andi Offset.

Messier, W. F., Glover, S. M., Prawitt, D. F., & Hinduan, N. (2014). Jasa Audit & Assurance: Pendekatan Sistematis. Jakarta: Salemba Empat.

Mulyadi. (2010). Sistem Akuntansi (Cetakan ke). Jakarta: Salemba Empat.

Nalendra, Fradilla, S., & Adi, S. W. (2016). Pengaruh Independensi, Gaya Kepemimpinan, Komitmen Organisasi, Pemahaman Good Governace, Dan Etika Profesi Terhadap Kinerja Auditor (Studi Kasus Pada Kantor Akuntan Publik Di Wilayah Jawa Tegah). Universitas Muhammadiyah Surakarta. Retrieved from http://eprints.ums.ac.id/46124/

Northouse, P. G. (2013). Leadership: Theory and Practice (6th Editio). Amerika Serikat: Sage Publication Inc.

Prabhawa, K. A., Herawati, N. T., & Putra, I. M. P. A. (2014). Pengaruh Supervisi, Provesionalisme, dan Komunikasi dalam Tim pada Kinerja Auditor Perwakilan BPKP Provinsi Bali. E-Jurnal Akuntansi Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 2(1), 1–10.

Putra, I. G. B. W. (2012). Pengaruh Independensi, Profesionalisme, Struktur Audit, Dan Role Stress Terhadap Kinerja Auditor BPK RI Perwakilan Provinsi Bali. E-Jurnal Akuntansi, 1(1), 1–18.

Rizzo, J. R., House, R. J., & Lirtzman, S. I. (1970). Role Conflict and Ambiguity in Complex Organizations. Administrative Science Quarterly, 15(2), 150–163. https://doi.org/10.2307/2391486

Robbins, S. P., & Judge., T. A. (2015). Perilaku Organisasi (Edisi 16). Jakarta: Salemba Empat.

Rosidi. (2001). Akuntansi Sektor Publik ”Pemerintah, Kerangka, Standar, Metode”. Surabaya: Aksara Satu.

Ruslan. (2009, September). Validitas isi. Buletin Pa’britta, 10 Tahun IV.

Tobing, P. L. (2011). Manajemen Knowledge Sharing Berbasis Komunitas. Bandung: Graha Ilmu.

Trisnaningsih, S. (2007). Independensi Auditor dan Komitmen Organisasi sebagai Mediasi Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan dan Budaya Organisasi terhadap Kinerja Auditor. In Simposium Nasional Akuntansi 10 Unhas (pp. 26–28). Makassar: Ikatan Akuntan Indonesia.

Widhi, S. N., & Setyawati, E. (2015). Pengaruh Independensi, Gaya Kepemimpinan, Komitmen Organisasi dan Pemahaman Tata Kelola terhadap Kinerja Auditor Pemerintah. BENEFIT Jurnal Manajemen Dan Bisnis, 19(1), 64–79.

Wiguna, Angga, I. M., & Saputra, D. (2019). Pengaruh Tindakan Supervisi, Pengalaman Kerja, Komitmen Organisasi, dan Komitmen Profesional terhadap Kepuasan Kerja Auditor. Journal of Chemical Information and Modeling, 53(9), 1689–1699.




DOI: https://doi.org/10.21107/jaffa.v8i1.7060

Refbacks

  • There are currently no refbacks.


Our Journal indexed by:



Our support tools using:

 

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.