JEFMS Journal

ABSTRACT:

The purpose of this research is to ascertain how the performance of government auditors at BPK RI West Java Representative is impacted by their independence and knowledge of good governance. This study employed a quantitative approach with a descriptive methodology. Primary data collected via survey distribution was utilized in this study. Probability sampling is used in the sampling method. Based on a minimum of two years of work experience as an auditor at BPK RI West Java Province, the chosen sample has been modified to the preset parameters. At the BPK RI West Java Representative, surveys were disseminated using Google Forms, and respondents who met the requirement of having 58 auditors responded. With the aid of SPSS 26, multiple linear regression analysis is the analytical method performed. The findings of this research suggest that government auditor performance is significantly and positively influenced by independence and knowledge of good governance.

KEYWORDS:

Auditor, Independence, Good Governance Understanding, Auditor Performance, Government Auditor Independence.

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