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Oct 13, 2025 by miodeya.com 53 views

Effects of Professional Ethics, Organizational Behavior, Sensitivity, and Understanding of Good Governance on the Performance of Government Auditors (Study of Government Auditors BPK RI Representatives of Aceh)

Introduction

The performance of government auditors plays a crucial role in ensuring the transparency and accountability of government finances. In Indonesia, the Indonesian Supreme Audit Agency (BPK) is responsible for conducting audits of government agencies and institutions. However, the performance of BPK auditors can be influenced by various factors, including professional ethics, organizational behavior, sensitivity, and understanding of good governance. This study aims to investigate the effect of these factors on the performance of government auditors at the BPK RI Aceh Representative.

Literature Review

Professional ethics refer to the moral principles and values that guide the behavior of auditors in their professional activities. Organizational behavior, on the other hand, refers to the interactions and relationships between individuals and groups within an organization. Sensitivity and understanding of good governance are also important factors that can influence the performance of auditors. Good governance is a concept that emphasizes the importance of transparency, accountability, and participation in decision-making processes.

Previous studies have shown that professional ethics, organizational behavior, and good governance can have a significant impact on the performance of auditors. For example, a study by [1] found that auditors who possess strong professional ethics are more likely to detect errors and irregularities in financial statements. Another study by [2] found that organizational behavior, such as teamwork and communication, can improve the performance of auditors.

Methodology

This study used a survey research method to collect data from senior and junior auditors working at the BPK RI Aceh Representative. The research population consisted of 30 respondents, who were selected using a random sampling technique. The data was collected through a questionnaire, which was designed to measure the level of professional ethics, organizational behavior, sensitivity, and understanding of good governance among auditors.

The data was analyzed using multiple regression analysis, with the help of SPSS 20 software. The results of the analysis were used to determine the effect of the independent variables (professional ethics, organizational behavior, sensitivity, and understanding of good governance) on the dependent variable (auditor performance).

Results

The results of the study showed that organizational behavior had a significant influence on auditor performance, while professional ethics, sensitivity, and understanding of good governance partially did not have a significant effect. However, the four variables have an influence on auditor performance. Determinant Analysis (R Square) shows that the influence of professional ethics, organizational behavior, sensitivity, and understanding of good governance on the performance of auditors at the BPK RI Aceh Representative reached 35.6%, while the other 64.4% were influenced by other factors outside of this study.

Discussion

The findings of this study have several important implications. First, organizational behavior is a key factor in improving auditor performance. This shows that positive organizational culture, such as good communication, solid teamwork, and appreciation for performance, are very important in encouraging auditors to achieve optimal results.

Second, professional ethics, sensitivity, and understanding of good governance partially does not have a significant influence. This indicates that these factors may have become norms internalized by the auditor, so that it does not become a distinguishing factor in performance. However, it should be noted that this research has limitations in sample size, so further research with larger samples is needed to confirm this result.

Third, other factors outside this study have a significant influence on auditor performance. These factors can include the level of auditor competency, the quality of the audited data, and the work environment. It is important for BPK RI Aceh representatives to continue to improve these factors in order to improve the overall performance of auditors.

Conclusion

This study provides an important contribution in understanding the factors that influence the performance of government auditors. The results of this study can be used by BPK RI Aceh Representative to develop more effective strategies in improving auditor performance, both through improving organizational behavior and other factors that have proven to have an effect.

Recommendations

Based on the findings of this study, the following recommendations are made:

Improve organizational behavior: BPK RI Aceh Representative should focus on improving organizational behavior, such as good communication, solid teamwork, and appreciation for performance, to improve auditor performance.
Develop professional ethics training: BPK RI Aceh Representative should develop professional ethics training programs to enhance the moral principles and values of auditors.
Enhance sensitivity and understanding of good governance: BPK RI Aceh Representative should enhance sensitivity and understanding of good governance among auditors to improve their performance.
Improve other factors: BPK RI Aceh Representative should continue to improve other factors that have proven to have an effect on auditor performance, such as auditor competency, quality of audited data, and work environment.

Limitations

This study has several limitations, including:

Small sample size: The sample size of this study was limited to 30 respondents, which may not be representative of the entire population of auditors at the BPK RI Aceh Representative.
Limited scope: This study only focused on the effect of professional ethics, organizational behavior, sensitivity, and understanding of good governance on auditor performance, and did not consider other factors that may influence auditor performance.

Future Research Directions

Future research should focus on:

Investigating other factors: Future research should investigate other factors that may influence auditor performance, such as auditor competency, quality of audited data, and work environment.
Developing more effective strategies: Future research should develop more effective strategies for improving auditor performance, such as developing professional ethics training programs and enhancing sensitivity and understanding of good governance among auditors.
Conducting larger-scale studies: Future research should conduct larger-scale studies to confirm the findings of this study and to generalize the results to other populations of auditors.
Q&A: Effects of Professional Ethics, Organizational Behavior, Sensitivity, and Understanding of Good Governance on the Performance of Government Auditors

Frequently Asked Questions

Q: What is the main objective of this study?

A: The main objective of this study is to investigate the effect of professional ethics, organizational behavior, sensitivity, and understanding of good governance on the performance of government auditors at the BPK RI Aceh Representative.

Q: What is the research method used in this study?

A: The research method used in this study is a survey, with the research population consisting of senior and junior auditors working at the BPK RI Aceh Representative.

Q: What are the independent variables in this study?

A: The independent variables in this study are professional ethics, organizational behavior, sensitivity, and understanding of good governance.

Q: What is the dependent variable in this study?

A: The dependent variable in this study is auditor performance.

Q: What are the findings of this study?

A: The findings of this study show that organizational behavior has a significant influence on auditor performance, while professional ethics, sensitivity, and understanding of good governance partially do not have a significant effect. However, the four variables have an influence on auditor performance.

Q: What are the implications of this study?

A: The implications of this study are that organizational behavior is a key factor in improving auditor performance, and that professional ethics, sensitivity, and understanding of good governance may have become norms internalized by the auditor, so that it does not become a distinguishing factor in performance.

Q: What are the recommendations of this study?

A: The recommendations of this study are to improve organizational behavior, develop professional ethics training, enhance sensitivity and understanding of good governance, and improve other factors that have proven to have an effect on auditor performance.

Q: What are the limitations of this study?

A: The limitations of this study are the small sample size and the limited scope of the study.

Q: What are the future research directions?

A: The future research directions are to investigate other factors that may influence auditor performance, develop more effective strategies for improving auditor performance, and conduct larger-scale studies to confirm the findings of this study.

Additional Questions and Answers

Q: What is the significance of this study?

A: The significance of this study is that it provides an important contribution in understanding the factors that influence the performance of government auditors, and can be used by BPK RI Aceh Representative to develop more effective strategies in improving auditor performance.

Q: How can this study be applied in practice?

A: This study can be applied in practice by BPK RI Aceh Representative to improve organizational behavior, develop professional ethics training, enhance sensitivity and understanding of good governance, and improve other factors that have proven to have an effect on auditor performance.

Q: What are the potential implications of this study for policy and practice?

A: The potential implications of this study for policy and practice are that it can inform the development of policies and practices that aim to improve the performance of government auditors, and can be used to evaluate the effectiveness of existing policies and practices.

Q: How can this study be replicated or extended?

A: This study can be replicated or extended by conducting larger-scale studies, investigating other factors that may influence auditor performance, and developing more effective strategies for improving auditor performance.

Conclusion

This Q&A article provides additional information and insights into the effects of professional ethics, organizational behavior, sensitivity, and understanding of good governance on the performance of government auditors. The answers to the frequently asked questions and additional questions and answers provide a comprehensive understanding of the study and its implications.