Pengaruh konflik peran, pemanfaatan teknologi informasi dan nilai-nilai budaya pemerintahan terhadap efektivitas kerja auditor badan pengawas daerah :: Studi kasus Auditor Badan Pengawas Daerah (Bawasda) Provinsi Daerah Istimewa Yogyakarta
WULANDARI, Erlina Noor, Taufikur Rahman, SE., MBA
2008 | Tesis | S2 Magister Akuntansi-
The purpose of this research is to know how much the influence of role conflict factors, information technology use, and governmental culture values toward the effectiveness of auditor activities in District Controlling Department (Badan Pengawas Daerah/ Bawasda), DIY province.Population of this research was functional auditor in Bawasda DIY province district. The instrument which was used to collect the data of this research was questioner. I applied multiple regressions as the data of analysis technique which was used to measure the relational strength among the research variables. The result of this research shows that the variables of role conflict and governmental culture values are significant toward the effectiveness of auditor activities. Meanwhile, the significance variable of information technology use is lower than both variables above. Such conclusion is supported by the result of the regression coefficience calculation for the role conflict with 0.202, governmental culture values with 0.742, while information technology variable is not significant with the result of the regression coeffiecience calculation 0.073. This non-significant regression coefficience is strengthened by the result of value with Tcalculation = 0.849, which means that the value of information technology use does not have any significant influence toward the effectiveness of auditor activities (based on the statistic data). The other analysis results are role conflict (with Tcalculation= 2.466) and the value of organizational culture (with Tcalculation= 8,989). Such facts show that these variables have significant influence toward the effectiveness of auditor activities. Adjusted R square results in determinant coefficience R2= 0.817 which shows the quantity of effective contribution of information technology use, role conflict, and the governmental culture values toward the effectiveness of auditor activities with 82.7%. The remainder, 17.3%, is influenced by other unresearched variables. In other words, the meaning of that number is that the variable of information technology use, role conflict, and governmental culture values contribute 82.7% in influencing the effectiveness of auditor activities.
Kata Kunci : Konflik peran,Teknologi Informasi,Nilai,nilai budaya pemerintahan,Efektivitas kerja
