Pengaruh Independensi Auditor, Etika Profesi dan Komitmen Organisasi Terhadap Kinerja Auditor Pemerintah pada Inspektorat Kota Padang
DOI:
https://doi.org/10.61132/jeap.v2i2.921Keywords:
auditor independence, auditor performance, organizational commitment, professional ethicsAbstract
This research is motivated by the performance of the Padang City Inspectorate auditors which is still not optimal in implementing good governance. This is indicated by the cases of violations that have occurred, including corruption. One example is the corruption of the KONI Padang City Grant Fund with the source of the Padang City APBD Fund from 2018 to 2020, which resulted in financial losses for the State and Region of 3,117,003,327,- (BPKP Representative Office of West Sumatra Province, 2022). The purpose of this study is the effect of auditor independence, professional ethics, and organizational commitment on the performance of Government Auditors at the Padang City Inspectorate. This study uses a quantitative method. Data were collected using a questionnaire technique, the respondents of this study were 52 auditors. Four hypotheses were formulated and tested using multiple linear regression analysis. The results of the study indicate that auditor independence has a significant positive effect on auditor performance, professional ethics has a significant positive effect on auditor performance, and organizational commitment has a significant positive effect on auditor performance. Meanwhile, simultaneously auditor independence, professional ethics, and organizational commitment have a significant positive effect on the performance of Government Auditors at the Padang City Inspectorate. Thus, it can be concluded that the four variables are very important to support the performance of the Padang City Inspectorate auditors
Downloads
References
BPKP Perwakilan Provinsi Sumatera Barat. 2022. "Laporan Kinerja Tahun 2022".
Diana, A. L., & Setiawan, D. A. (2022). Pengaruh Profesionalisme, Etika Profesi, Komitmen Organisasi Dan Independensi Terhadap Kinerja Auditor. Jurnal Inovasi Penelitian, 2(10), 3513–3538.
Fachruddin, W., & Rangkuti, E. R. (2019). Pengaruh Independensi, Etika Profesi, Profesionalisme, Dan Komitmen Organisasi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Kota Medan. Jurnal Akuntansi Bisnis & Publik.
Hapsari, W., & Fathmaningrum, E. S. (2020). Faktor–Faktor yang Memengaruhi Kinerja Auditor Internal Pemerintah Provinsi Daerah Istimewa Yogyakarta (Studi Empiris Pada Kantor Inspektorat Provinsi Daerah Istimewa Yogyakarta). Reviu Akuntansi Dan Bisnis Indonesia, 4(1), 28–36. https://doi.org/10.18196/rab.040150
Kemarayanthi, D. M., & Ramantha, I. W. (2023). Independensi, Etika Profesi, Integritas dan Kinerja Auditor KAP di Bali. E-Jurnal Akuntansi, 33(2), 440. https://doi.org/10.24843/eja.2023.v33.i02.p11
Kusumastuti, R. (2022). Kinerja Kerja Auditor. Adab.
Monique, E. P., & Nasution, S. (2020). Pengaruh Profesionalisme, Independensi Auditor, Etika Profesional, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 8(2), 171–182. https://doi.org/10.37676/ekombis.v8i2.1083
Prasetya, F. (2019). Pengaruh Kompetensi, Independensi, Dan Skeptisisme Profesional Terhadap Kualitas Kinerja Auditor Inspektorat Kabupaten. Jurnal Ilmiah Akuntansi Dan Keuangan, 8(2), 57–67. https://doi.org/10.32639/jiak.v8i2.294
Prasetyaningrum, N. E. (2020). Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas, Dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY). Jurnal Akuntansi Dan Sistem Teknologi Informasi, 16(3), 301–310. https://doi.org/10.33061/jasti.v16i3.4438
Rahayu, S. K., & Suhayati, E. (2013). Auditing : Konsep Dasar dan Pedoman Pemerikasaan Akuntan Publik, Edisi Pertama. Penerbit Graha Ilmu.
Robbins, P. S., & Judge, A. T. (2015). Perilaku Organisasi. Salemba Empat.
Sesari, V. S., Mukoffi, A., Sularsih, H., & Wardhani, F. A. K. (2021). Budaya Organisasi, Komitmen Profesional, Dan Etika Auditor Terhadap Kinerja Auditor. Jurnal Mutiara Akuntansi, 6(2), 201–214. https://doi.org/10.51544/jma.v6i2.2420
Situmorang, H., & Sudjiman, L. S. (2022). Pengaruh Etika Auditor dan Independensi Terhadap Kinerja Auditor di Kantor Akuntan Publik Jakarta. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 4(2), 206–216. https://doi.org/10.32639/jimmba.v4i2.91
Suairni, Ni Luh Okta. I Dewa Made Endiana & Putu Diah Kumalasari. (2022). Pengaruh Etika Profesi, Independensi, Profesionalisme, Dan Pengalaman Kerja Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Denpasar. Jurnal Kharisma Vol. 4 No. 2, Juni 2022.
Sugiyono. (2018). Metodologi Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
Timor, S. D., & Hanum, Z. (2023). Pengaruh Etika Profesi dan Independensi Auditor Terhadap Kinerja Auditor dengan Profesionalisme sebagai Variabel Intervening. Owner, 7(3), 2217–2224. https://doi.org/10.33395/owner.v7i3.1584
Tugiman, H. (2012). Standar Profesional Audit Internal. Kanisius.
Yuliana Eva, Retno Wulandari, & Mochamad Fariz Irianto. (2021). Pengaruh Independensi, Etika Profesi, Komitmen Organisasi, Struktur Audit Dan Motivasi Kerja Terhadap Kinerja Auditor (Studi Empisis Pada KAP di Kota Malang). Jurnal Riset Mahasiswa Akuntansi, 9(2), 57–65.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
