Pengaruh Profesionalisme, Independensi, dan Gaya Kepemimpinan terhadap Kinerja Auditor pada Auditor Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Utara

Abstract

The study is aimed to determine the effect of professionalism, independence, and leadership style on auditor performance to the auditors of the Financial Audit Board Representative of North Sumatera Province. Population in this research is all auditor working in Financial Audit Board Representative of North Sumatera Province. Sampling used is saturated sample, while data collected through questionnaire technique. This study used multiple linear regression to test the hypothesis. The results of this study indicate that the professionalism, independence, and leadership style have a partially positive and significant impact on auditor performance. Simultaneously, professionalism, independence, and leadership style has significant effect auditor performance.