PENGARUH PROFESIONALISME, ETIKA PROFESI, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR PADA INSPEKTORAT KABUPATEN KUANTAN SINGINGI

Abstract

This study aimed to analyze the effect of professionalism, proessional ethics, organizational  culture on the performance of auditors at the Kuantan Singingi District Inspectorate.

The population used in this study is are all employees of the Kuantan Singingi District Government Inspectorate. The sampling method used in this research is by purposive sampling. The data of the research were obtained from the questionnaire (primary). This study uses a type of quantitative approach and uses a type of causality. The analysis used is multiple linear regression analysis with t test and coefficient of determination.

Partially result of research that is skill has a significant effect on perormance of auditors, this result is proven with the significant value which is less than 5% (0,005 < 0,05), Professsional ethics has a significant effect on perormance of auditors, this result is proven with the significant value which is less than 5% (0.002 < 0.05), Organizational ethics has a significant effect on performance of auditors, this result is proven with the significant value which is less than 5% (0,001 < 0,05). Based on determination coefficient analysis (R²), 81,3% variable performance of auditors were influenced by professionalism, pofessional ethics, and oranizational culture, and the rest 18,7% were influenced by other factors not examined in this study.