Pengaruh Manajemen Risiko dan Kepemimpinan Transformasional terhadap Kinerja Auditor pada Inspektorat Jenderal Kementerian Kehutanan
DOI:
https://doi.org/10.37481/jmeb.v6i3.2214Keywords:
Risk Management, Transformational Leadership, Auditor Performance, Internal Audit, Public SectorAbstract
The increasing complexity of governance in the public sector requires internal auditors to improve their performance through effective risk management and transformational leadership. However, the limited number of auditors and the growing scope of supervisory responsibilities pose significant challenges to achieving optimal audit performance within the Inspectorate General of the Ministry of Forestry. This study aims to examine the effects of risk management and transformational leadership on auditor performance. A quantitative approach was employed using a census method involving all 107 auditors of the Inspectorate General as research respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression with IBM SPSS version 27. The findings indicate that both risk management and transformational leadership have a positive and significant influence on auditor performance, either individually or simultaneously. The implementation of structured risk management contributes to more effective planning, supervision, and control of audit activities, while transformational leadership encourages higher motivation, collaboration, adaptability, and commitment among auditors. These findings suggest that strengthening organizational risk management practices and promoting transformational leadership are essential strategies for enhancing the effectiveness and quality of internal government auditing.
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