SRIYONO, SRIYONO and RAHMAWATI, RAHMAWATI (2014) Pengaruh tindakan supervisi, pelatihan profesional audit, kultur organisasional, dan personality terhadap kreativitas auditor BPK-RI dalam rangka mendukung terwujudnya pemerintahan yang baik (Good Public Governance). International Journal of Computer networks and communications Security, 2 (11). pp. 374-378. ISSN 2308-9830
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Abstract
ABSTRACT : The increase of public demand of clean and good governance in Indonesia affects to accountant profession because this profession, especially auditor BPKRI, play a role to realize that condition.Complexity of problem in monetary system of Indonesia makes the problem faced by auditor BPK more complex. Auditors have to be creative finding and using ideas (tools and methods) to identify and find possibilities related to deflection/corruption. Auditor creativity is an ability to solve a problem based on information or data that is available, stressing on quantity, appropriateness and complexity of answer. This research aims to examine relation of supervising action, training professional and auditor personality to creativity of auditor BPK-RI. Research samples were expert auditors and skilled auditors. The tool used for examining hypothesis was Structural Equation Modeling (SEM). With 37% response, the result shows that supervising action, training professional and personality have positive effects statistically and significantly, while organizational culture insignificantly effects creativity of auditor BPK-RI. Keywords : Structural Equation Modeling (SEM), supervising action, training professional, personality, creativity of Auditor BPK-RI. INTISARI : Meningkatnya tuntutan masyarakat akan clean and good governance di Indonesia. Hal ini berdampak pula pada profesi akuntan yang juga menjadi sorotan karena profesi akuntan khususnya Auditor BPK-RI berperan dalam mewujudkan kondisi tersebut. Kompleksnya permasalahan yang ada dalam sistem keuangan negara di Indonesia semakin kompleks pula permasalahanpermasalahan yang dihadapi oleh Auditor BPK. Auditor harus secara kreatif menemukan dan menggunakan ide (cara atau metode) yang dapat mengidentifikasi dan menemukan setiap kemungkinan terjadinya penyalahgunaan/penyelewengan. Kreativitas Auditor berkaitan kemampuan untuk menemukan banyak jawaban terhadap suatu masalah, berdasarkan data atau informasi yang tersedia dengan menekankan pada kuantitas, ketepatgunaan dan keragaman jawaban. Penelitian ini bertujuan untuk menguji hubungan tindakan supervisi, pelatihan profesional, kultur organisasional, dan personalitas terhadap Kreativitas Auditor BPK RI. Sampel dalam penelitian ini adalah Auditor Ahli dan Auditor Trampil BPK RI. Alat analisis yang digunakan untuk pengujian hipotesis adalan Structural Equation Modelling (SEM). Dengan tingkat respon sebesar 37%, hasil penelitian menunjukkan bahwa: Tindakan Supervisi, Pelatihan Profesional dan Personality secara statistik signifikan berpengaruh positif terhadap Kreativitas Auditor BPK, sedangkan Kultur Organisasi secara statistik tidak signifikan berpengaruh terhadap Kreativitas Auditor BPK RI. Kata kunci: Structural Equation Modelling (SEM), tindakan supervisi, pelatihan profesional, kultur organisasional, personality, Kreativitas Auditor BPK
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | - SRIYONO SRIYONO |
| Date Deposited: | 01 Mar 2018 09:03 |
| Last Modified: | 01 Mar 2018 09:04 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/14526 |
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