PENGARUH INDEPENDENSI AUDITOR, INTEGRITAS AUDITOR, PROFESIONALISME AUDITOR, ETIKA PROFESI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR DI BPK PERWAKILAN PROVINSI ACEH

Abstract

Abstract : The purpose of this study was to examine the effect of independence auditors, integrity auditors, professionalism auditor, professional ethics, and leadership style on the performance of auditors BPK Representative Office in Aceh Province. The population which became the object of this study is all auditors in BPK Representative Aceh Province. Based on employment data BPK Representative Office in Aceh Province there are number of auditors as many as 66 people, because the population numbers slightly, this study used census method, the entire population of respondents. Analysis and design method of hypothesis testing using the validity and reliability tests, while classic assumption test used is normality test, multikolinierity test, and heteroskedastisity test. Hypothesis testing in this study is a continuation of multiple linear regression analysis that has passed the test of the classical assumptions so that has been considered to have accuracy in the estimation, unbiased, consistent, and can be used further in hypothesis testing. There are three stages of testing the hypothesis that is F-test, determination of the coefficient, and t-test. The results of the study simultaneous together suggest that the variable of independence auditors, integrity auditors, professionalism auditor, professional ethics and leadership styles affect the performance of auditor BPK Representative Office in Aceh Province, while partially that variable the variable of independence auditors, integrity auditors, professionalism auditor, professional ethics and leadership styles also effect on the performance of auditor BPK Representative Office in Aceh Province.

Keywords: independence, integrity, professionalism, professional ethics, leadership style,  performance of auditor

Abstrak : Tujuan penelitian ini adalah untuk menguji pengaruh independensi auditor, integritas auditor, profesionalisme auditor, etika profesi, dan gaya kepemimpinan terhadap kinerja auditor di BPK Perwakilan Provinsi Aceh. Populasi yang menjadi obyek penelitian ini adalah seluruh auditor di BPK Perwakilan Provinsi Aceh. Berdasarkan data kepegawaian BPK Perwakilan Provinsi Aceh terdapat jumlah auditor sebanyak 66 orang, dikarenakan jumlah populasi sedikit maka penelitian ini menggunakan metode sensus, yaitu seluruh populasi menjadi responden. Metode Analisis dan Rancangan Pengujian Hipotesis menggunakan Uji Validitas dan Uji Reliabilitas, sedangkan uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas. Pengujian hipotesis pada penelitian ini merupakan kelanjutan dari analisis regresi linier berganda yang telah lulus pengujian asumsi klasik sehingga telah dianggap memiliki ketepatan dalam estimasi, tidak bias, konsisten, dan dapat digunakan lebih lanjut dalam pengujian hipotesis. Terdapat tiga tahapan pengujian hipotesis yaitu uji F, koefisien determinasi, dan uji t. Hasil penelitian secara simultan menunjukkan bahwa secara bersama-sama Independensi Auditor, Integritas Auditor, Profesionalisme Auditor, Etika Profesi dan Gaya Kepemimpinan berpengaruh terhadap kinerja auditor BPK Perwakilan Provinsi Aceh, sedangkan secara parsial bahwa Independensi Auditor, Integritas Auditor, Profesionalisme Auditor, Etika Profesi dan Gaya Kepemimpinan berpengaruh terhadap kinerja terhadap kinerja auditor BPK Perwakilan Provinsi Aceh.

Kata Kunci: independensi, integritas, profesionalisme, etika profesi, gaya kepemimpinan, dan kinerja  auditor