Analisis Pengaruh Peran Auditor Intern, Kultur Organisasi dan Gaya Kepemimpinan Terhadap Kualitas Laporan Keuangan Daerah

Sudjono STIE Y.A.I Jakarta

Sudjono STIE Y.A.I

Keywords: Internal Auditors,, Organizational Culture,, Leadership Style,, and Quality of Provincial Government’s Financial Statement

Abstract

The purpose of this study is to examine the influence of the role of internal auditors, organizational culture, and leadership style on the quality of local government financial statements. Independent variables research the role of internal auditors, organizational culture and leadership style, dependent variable Quality of financial statements. Population research of local government, all inspectorak provinces internal government auditors, with convinence sampling. ata were collected by submitting questionnaires to 33 provincial government provincial inspectorate. The research yielded conclusion The role of Internal Auditor has a positive and significant influence to the quality of local government financial report. Organizational culture has a positive and significant impact on the quality of local government financial statements. Leadership style has a positive and significant impact on the quality of local government financial statements. Simultaneously The Role of the Internal Auditor, Organizational Culture, and Leadership Style have a positive and significant influence on the Quality of Government Financial Statements.