THE EFFECT OF INDEPENDENCE, ORGANIZATIONAL COMMITMENT, AND KNOWLEDGE IN DETECTING FRAUD ON THE GOVERNMENT AUDITOR PERFORMANCES (Case Study at BPKP Yogyakarta)

Abstract

The objective of this research was to analyze the effect of Independence, Organizational Commitment, and Knowledge in Detecting Fraud on the Auditor Performance. The independent variables in this research are Independence, Organizational Commitment, and Knowledge in Detecting Fraud. The population in this research was Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Yogyakarta. The research samples were selected using purposive sampling method. Total samples were 30 questionnaires. This research used multiple regression analysis. The research findings revealed that Independence and Knowledge of Detecting Fraud affected positively and significantly on Auditor Performance, while Organizational Commitment affects negatively and significantly on Auditor Performance.