PENGARUH KUALITAS SDM, KOMITMEN ORGANISASI DAN PENGGUNAAN TEKNOLOGI SIA PADA KINERJA AUDITOR

Abstract

This research is meant to test the influence of characteristic of government institution which is proxy by
the quality of human resources, organization commitment and the effectiveness ofthe use of accounting
information system technology on auditor performance. This research is conducted in Surabaya Inspectorate.
The samples of this research have been obtained by using purposive sampling method to the employee of
Surabaya Inspectorate and based on predetermined criteria 37 auditors have been selected as samples. The
analysis method has been carried out by using multiple linear regressions. The result of this research shows that:
(1) human resources gives positive influence to the auditor performance, because the Surabaya Inspectorate has
run the regulations of SPKN (State Financial Audit Standard) it has been proven that the minimum educational
background of auditors is bachelor degree / under graduates (S1) and the auditor has achieved relevant training.
(2) Organization commitment does not give any influence to the auditor performance because the auditors has
weaknesses in conducting oversight in thepreparation and planning process. (3) The effectiveness of the use of
accounting information system technology gives positive influence to the auditor performance because the
auditors of Surabaya Inspectorate can use and take the advantage of the accounting information system through
software or computerized accounting program therefore it can ease their tasksof as the government internal
oversight.
Keywords: Human resources, organization commitment, the effectiveness of the use of accounting information
system technology, auditor performance