Indonesia Conference Directory

This study aims to examine the effect of leadership style, independence, motivation, competence and religiosity on auditor performance (Case study at the Inspectorate General of the Ministry of Religion). The samples used in this study were 282 inspectorates which were collected using purposive sampling method. Hypothesis test used Structural Equation Modeling (SEM) analysis with the assistance of AMOS 21 software. The results of hypothesis test revealed that leadership style had a positive effect on auditor performance. Independence had a significant positive effect on auditor performance. Motivation had a positive effect on auditor performance. Competence had a positive effect on auditor performance. Religiosity had a positive effect on auditor performance. The results of this study can be used as study material for improving the performance of auditors of the Inspectorate General of the Ministry of Religion of the Republic of Indonesia.