PENGARUH PROFESIONALISME, INDEPENDENSI DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR INTERNAL PADA INSPEKTORAT DAERAH KABUPATEN KEPULAUAN SELAYAR

M. Irfan Lewa. 2023. The Influence of Professionalism, Independence, and
Organizational Commitment on the Performance of Internal Auditors at the Regional
Inspectorate of Selayar Islands Regency, supervised by Dr. Syafruddin Kitta and Dr.
Sylvia Sjarlis.
This study aims to analyze 1) Partially Professionalism, Independence and
Organizational Commitment to Internal Auditor Performance at the Regional
Inspectorate of Selayar Islands Regency. 2) The simultaneous effect of Professionalism,
Independence, and Organizational Commitment on Internal Auditor Performance at the
Regional Inspectorate of Selayar Islands Regency. 3) the variable that has the most
influence on the performance of the internal auditor at the Regional Inspectorate of the
Selayar Islands Regency.
The sample uses saturation, namely as many as 30 Internal Auditors. The data
collection method used is angle and document study. The analytical method used is
descriptive statistical analysis and multiple linear regression analysis.
The results show that (1) partially Professionalism Has a Positive and
Significant Influence on Internal Auditor Performance at the Regional Inspectorate of
Selayar Islands Regency. (2) Simultaneously a culture of professionalism,
independence, and organizational commitment has a positive and significant impact on
the performance of internal auditors at the Regional Inspectorate of the Selayar Islands
Regency. (3) Partially shows that the Professionalism variable has the most dominant
effect on the Internal Auditor's Performance at the Regional Inspectorate of the Selayar
Islands Regency, this shows that a better attitude of professionalism will increase the
Internal Auditor's Performance at the Regional Inspectorate of the Selayar Islands
Regency