Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Auditor Satuan Pemeriksaan Internal (SPI) Rumah Sakit

Mas'udah, Mas'udah and -, Muzakar Isa, SE., M.Si., and -, Prof. Dr.dr. EM. Sutrisna, M.Kes (2022) Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Auditor Satuan Pemeriksaan Internal (SPI) Rumah Sakit. Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the factors that affect the performance of the hospital's Internal Audit Unit (SPI) auditor. These factors consist of age, gender, years of service, domicile distance, compensation, competence, integrity and Organizational Citizenship Behavior (OCB). The sample used is 115 respondents as hospital internal auditors. The analysis tool uses SMART-PLS with the Measurement Model Test or the outer model and hypothesis testing. The results showed that Age, Years of Service, Competence, Integrity, OCB had a positive and significant effect on performance. Domicile distance has a negative and significant effect on performance. Gender, Compensation has no effect on performance. Domicile distance has a negative and significant effect on OCB. Competence and Integrity have a positive and significant effect on OCB. Age, Gender, Working Period, Compensation, have no effect on OCB. OCB is able to mediate the effect of domicile distance and integrity on performance.

Item Type:	Thesis (Thesis)
Uncontrolled Keywords:	OCB, performance, age, gender, distance, domicile, compensation, competence, integrity, SEM, SMART PLS, auditor, SPI, hospital
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD28 Management
Divisions:	Fakultas Pasca Sarjana > Magister Manajemen
Depositing User:	Mas'udah
Date Deposited:	25 Jul 2022 02:15
Last Modified:	25 Jul 2022 02:15
URI:	http://eprints.ums.ac.id/id/eprint/101804

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