The Influence of Good Governance Understanding, Perception of Leadership Style and Organizational Commitments to Auditor Performance

Susiyanti; Dan Hari Setiyawati

Article Details

The Influence of Good Governance Understanding, Perception of Leadership Style and Organizational Commitments to Auditor Performance

Authors:

Susiyanti | Dan Hari Setiyawati

Publisher:

Scholars Middle East Publishers

Journal:

Scholars Bulletin (SB) Vol.5 Issue 8, pp.452-460

Document Type:

Article

Publication Date:

8/2019

Document Language:

English

Document ID (Org No.):

2001530974

pISSN:

2412-897X

Abstract:

 This study examines the influence of good governance understanding, perceptions of leadership style and auditor commitment to auditor performance, the population of this study is internal auditors at the Inspectorate General of the Ministry of Marine Affairs and Fisheries (MMAF) and it represents by 74 auditor samples. This research is a qualitative study comprised of data collecting through literature and field studies. Data was collected using a dedicated questionnaire and then processed using the SmartPLS analysis software. The test results with a 0.05 significance level indicate that the understanding of good governance and auditor commitment contribute significant influences to auditor performance, while the perception of leadership style does not significantly influence the performance of auditors. The conclusion of this study is the understanding of good governance and auditor's commitment influences to auditor’s performance, it is recommended to improve the understanding of good governance and auditor commitment to improving the performance of internal auditors within the MMAF inspectorate general.

Article Details

The Influence of Good Governance Understanding, Perception of Leadership Style and Organizational Commitments to Auditor Performance

Authors: Susiyanti | Dan Hari Setiyawati

Publisher: Scholars Middle East Publishers

Journal: Scholars Bulletin (SB) Vol.5 Issue 8, pp.452-460

Document Type: Article

Publication Date: 8/2019

Document Language: English

Document ID (Org No.): 2001530974

pISSN: 2412-897X

Issues

Authors:

Susiyanti | Dan Hari Setiyawati

Publisher:

Scholars Middle East Publishers

Journal:

Scholars Bulletin (SB) Vol.5 Issue 8, pp.452-460

Document Type:

Article

Publication Date:

8/2019

Document Language:

English

Document ID (Org No.):

2001530974

pISSN:

2412-897X