ANALISIS VARIABEL ANTESEDEN PERILAKU AUDITOR INTERNAL DAN KONSEKUENSINYA TERHADAP KINERJA: Studi Empiris pada Auditor di Lingkungan Aparat Pengawasan Intern Pemerintah – Lembaga Pemerintah Non Departemen

ANALISIS VARIABEL ANTESEDEN PERILAKU AUDITOR INTERNAL DAN KONSEKUENSINYA TERHADAP KINERJA:

 Studi Empiris pada Auditor di Lingkungan Aparat Pengawasan Intern Pemerintah – Lembaga Pemerintah Non Departemen

Arywarti Marganingsih

(Alumni Pascasarjana Ilmu Akuntansi Universitas Indonesia)

Dwi Martani

(Universitas Indonesia)

ABSTRACT

The purpose of this study is to empirically investigate whether organizational culture, leadership style, and monetary incentive as antecedents of organizational commitments, while time budget pressure, task complexity, and discussion of audit review as antecedents of motivation. This study is also to investigate the consequence of organizational commitment and motivation. The study uses 276 internal auditors of Non Departement Government Institutions as our respondents. The study uses Structural Equation Modelling that is run by LISREL.

This study gives evidence that organizational culture has positive effect on organizational commitment while discussion of audit review and organizational commitment have positive effect on motivation. This study finds that organizational commitment and motivation have positive consequence on auditor’s performance. The study also find that time budget pressure and discussion of audit review have positive

consequence on auditor’s performance, while organizational culture is found to have negative consequence on auditor’s performance.

Keywords: Motivation, Performance, Organizational Commitment, Organizational  ulture, Leadership Style, Monetary Incentive, Time Budget Pressure, Task Complexity, Discussion of Audit Review.

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