PENGARUH INTEGRITAS DAN KEPEMIMPINAN TERHADAP KINERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING PADA KANTOR BPKP PERWAKILAN PROVINSI RIAU

Abstract

This study aims to examine the effect of integrity and leadership on
auditor performance with motivation as an intervening variable. The population
of this study is the auditors in the BPKP Representative of Riau Province. A
sample of 98 auditors from all auditors. Data analysis using path analysis.The
results of this study indicate that the partial calculation of hypotheses, namely
integrity, leadership and motivation have a significant effect on auditor
performance while Integrity and leadership indirectly through motivation also
have a significant influence on auditor performance.