Pengaruh Independensi, Role Stress, dan Burnout Terhadap Efektivitas Auditor Internal (Studi Kasus Pada Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Jawa Tengah)
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Abstract
The demand for global integration in the public sector leads to the accountability of State finances. By examination, supervision, which is the cornerstone of the government's economic performance clarification. This has become important in the public sector as well as in the private sector. Such circumstances spur employees in the scope of their organization to improve the effectiveness of its performance so as to ensure the survival of the organization. Once the importance of an oversight, in Indonesia have internal and external controls on the public sector for the effectiveness of the performance of government officials can be achieved. This study aimed to analyze the influence of Independence, roles stress and burnout on the effectiveness of the task of Financial and Development Supervisory Agency (BPKP) as an internal auditor. The population in this study were all BPKP auditors in Central Java, the technique of sampling using random sampling and the sample size used in this study were 64 auditors. Methods of data collection using questionnaires and interviews, while the method of data analysis using multiple regression analysis. From the results of the study can be concluded that: Independence has a positive influence, burnout, role excess, and role conflict negatively affect the effectiveness of the auditor's work, the vagueness of the role in this study did not give a significant effect on the effectiveness
Abstrak
Tuntutan integrasi global dalam sektor publik mengarah pada akuntabilitas keuangan Negara. Dengan pemeriksaan, pengawasan, yang menjadi tumpuan klarifikasi kinerja ekonomi pemerintah. Hal ini menjadi suatu hal yang penting dalam sector publik maupun dalam sektor swasta. Keadaan seperti ini memacu para pegawai di lingkup organisasinya untuk meningkatkan efektivitas kinerjanya sehingga dapat menjamin kelangsungan hidup organisasinya. Begitu pentingnya suatu pengawasan maka di Indonesia mempunyai pengawasan internal dan ekternal pada sektor publik agar efektivitas dari kinerja aparat pemerintah dapat tercapai. Penelitian ini bertujuan untuk menganalisis pengaruh Independensi, roles stress dan burnout terhadap efektivitas tugas Badan Pengawasan Keuangan dan Pembangunan (BPKP) sebagai auditor internal. Populasi dalam penelitian ini adalah semua auditor di BPKP Jawa Tengah, teknik pengambilan sampel menggunakan teknik random sampling dan jumlah sampel yang digunakan dalam penelitian ini sebanyak 64 auditor. Metode pengumpulan data menggunakan kuesioner dan wawancara, sedangkan metode analisis data menggunakan analisis regresi berganda. Dari hasil penelitian dapat disimpulkan bahwa: Independensi berpengaruh positif, burnout, kelebihan peran, dan konflik peran berpengaruh negatif terhadap efektivitas kerja auditor, kidakjelasan peran dalam penelitian ini tidak memberikan pengaruh yang signifikan terhadap efektivitas.
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