PENGARUH GAYA KEPEMIMPINAN DAN TINDAKAN SUPERVISI TERHADAP KINERJA AUDITOR INTERNAL (Studi pada BUMN di Kota Padang)

Yogie Ernaldo - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study examine the effect of leadership style and actions of supervision on the internal auditor performance. The population in this study is State-Owned Enterprises registered on ihe padang city. The sample in this study determined by total sampling with 90 respondents. The metode of analisis is using multiple regression. These results show that: (1) Leadership style was signifkan and positive impact on the internal auditor performance with the value t count> t table is 6.432> 1.446 with 0.000 significance value <0.05 and 0.456 coefficient β (H1 accepted). (2) measures of supervision was signifkan and positive impact on the internal auditor performance with the value t count > t table is 3.486> 1.446 with 0.001 significance value < 0.005 and 0.076 coefficient β (H2 accepted).

Keywords: Leadership Style, Measures of Supervision, Internal Auditor Performance


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References


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