Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Research Article

The Effect of Independence, Leadership Style, and Organizational Commitments to Internal Auditor Performance in Inspectorate of Bali Province

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  • @INPROCEEDINGS{10.4108/eai.13-8-2019.2294252,
        author={I Gst. B Ngr. P. Putra and Ni Nengah Seri Ekayani and Ni Kadek Supraba Wati},
        title={The Effect of Independence, Leadership Style, and Organizational Commitments to Internal Auditor Performance in Inspectorate of Bali Province},
        proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={ICFF},
        year={2020},
        month={5},
        keywords={independence leadership style organizational commitment internal auditor performance},
        doi={10.4108/eai.13-8-2019.2294252}
    }
    
  • I Gst. B Ngr. P. Putra
    Ni Nengah Seri Ekayani
    Ni Kadek Supraba Wati
    Year: 2020
    The Effect of Independence, Leadership Style, and Organizational Commitments to Internal Auditor Performance in Inspectorate of Bali Province
    ICFF
    EAI
    DOI: 10.4108/eai.13-8-2019.2294252
I Gst. B Ngr. P. Putra1,*, Ni Nengah Seri Ekayani1, Ni Kadek Supraba Wati1
  • 1: Warmadewa University
*Contact email: ngurahpanji.putra@gmail.com

Abstract

The purpose of this study was to examine the effect of independence, leadership style, and organizational commitment on the performance of internal auditors in the Inspectorate of the Province of Bali. The method of determining the sample in this study is the purposive sampling method. The population of this research is all senior auditors working at the Bali Provincial Inspectorate Office. The sample in this study amounted to 30 respondents. The questionnaire became the data collection method used in this study. Multiple linear regression analysis researchers used to examine the effect of the independent and dependent variables. The test results show that independence, leadership style, and organizational commitment have a positive effect on the auditor's internal performance. This can be interpreted that the independence, leadership style, and organizational commitment the higher the internal auditor's performance is also getting better.