THE INFLUENCE OF COMMUNICATION COMPETENCE AND COMMUNICATOR CREDIBILITY OF SUPREME AUDIT BOARD TOWARD THE EFFECTIVITY OF AUDIT (STUDY AT DEPARTMENT OF EDUCATION, YOUTH AND SPORT DENPASAR)

Nugroho Agus Rianto

Abstract


Based on monitoring recapitulation of BPK RI audit continued action at Bali Representation in
2014 note that number of audit problem increasingly year by year. Based on last data in 2014 there
are 344 audit problem with value Rp103.664.871.023,96. One of department at Denpasar
Government that be concerned is Dinas Pendidikan Pemuda dan Olahraga, because it has big
number of expense estimate. Based on above we know that audit effectiveness of BPK RI are not
optimal. The aim of this study was to analyze the audit effectiveness used variable communication
competence and communicator credibility, and interpersonal communication as intervening
variable.
The population in this study is all employee of Dinas Pendidikan Pemuda dan Olahraga Kota
Denpasar, wich amounted to 3.894 people. While the sample taken in this study were as many as
100 people. Data were collected using a questionnaire. Data were analyzed using path analysis
which is calculated using SPSS2.0.
The influence of communication competence on the audit effectiveness at 1,942 with details of the
direct effect at 0.986, indirect effect (trough interpersonal communication) at 0.46, effect of
correlation (trough communicator credibility) at 0.497. While the influence of communicatot
credibility on the audit effectiviness at 1.777 with details of the direct effect at 0.672, indirect
effect (trough interpersonal communication) at 0.484, correlation effect (trough communication
competence) at 0.622.


Keywords


communication competence, communicator credibility, interpersonal communication, audit effectiveness

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