ISSN : 2579-4173

Vol 1. No. 7 1 Juni 2017

Jounal Managenment and Economic Microdata Kendari

EFFECT OF COMMUNICATION AND JOB SATISFACTION OF

EMPLOYEES TO THE PERFORMANCE OF AUDITORS
INSPECTORATE OFFICE IN SOUTHEAST SULAWESI PROVINCE
BY:

JACOB BREEMER
Lecturer of Politeknik Indotec Kendari

ABSTRACT

This research was conducted in order to determine (1) the effect of co - operation
between organizational communication and job satisfaction on the performance of auditors
inspectorate Southeast Sulawesi Province. (2) partial effect between organizational
communication on auditor performance inspectorate Southeast Sulawesi Province. (3) partial
effect between job satisfaction on the performance of auditors inspectorate Southeast Sulawesi
Province. Data used in the study is a data auditor as many as 52 and were analyzed using
multiple linear regression analysis.
Results showed several conclusions, among others (1) Organizational communication
and job satisfaction together (simultaneously) positive and significant impact on the
performance of auditors in Southeast Sulawesi Provincial Inspectorate. Good communication in
organizational climate and satisfaction in performing audit work will improve the performance
of auditors. (2) Communications organization as measured by subvariable confidence,
participative decision-making and openness in communication partially positive and significant
impact on the performance of auditors in Southeast Sulawesi Provincial Inspectorate. (3) Job
satisfaction as measured by subvariable satisfaction with salary, satisfaction with the work
itself, satisfaction with the superior attitude and satisfaction with coworkers partially positive
and significant impact on the performance of auditors in Southeast Sulawesi Provincial
Inspectorate.

Keywords. Organizational Communication, Job Satisfaction And Performance Auditor.

PRELIMINARY
In an organization, organizational communication will describe the working atmosphere
of the organization or a number -sikap feelings and attitudes of people working in the
organization. In this research, organizational communication climate is a macro image,
abstract, and a combination of a global phenomenon called organizational communication
(Muhammad, 2007: 86-87). Research conducted Reeding (2010) show that the climate wider
communication of employee perceptions of the quality of relationships and communication
within the organization and the level of influence and involvement. Reeding also said that
communication organization is far more important than skill or technique - a mere
communication techniques - eye in creating an effective organization (Kriyantono 2009: 316).
This is the same as it did in the Regional Inspectorate who use communication for a variety of
purposes in accordance with the scope of work of the Regional Inspectorate.
Another factor that affects performance by Kriyantono (2009: 416) is the job
satisfaction of employees who are in the organization. Job satisfaction is a different response
from each employee, satisfaction becomes a response or one's response to a variety of work
environment it faces. Job satisfaction and positive communication will create the performance
of employees in an organization well. The organization is a relatively enduring quality of the
organization's internal environment experienced by members - members, affecting their
behavior and can be described in terms of the values of a set of specific characteristics of the
environment. In inspectorate, some employees are given the post of auditor to monitor and
evaluate the financial performance of local government. Communication happens to the auditor
komunukasi based on the type of work performed.
Job satisfaction affects the performance of employees arising from the combination of
various factors, including satisfaction with the work done, the salary received, the boss attitude
and behavior of colleagues. It is believed by many organizations as a major factor in the
inspectorate auditor job satisfaction, because there are some employees who feel that the
satisfaction of a job is obtained when they have completed the work assigned to him as a duty.
There are various factors that also influence strong enough in employee satisfaction as their
satisfaction with the accuracy of the information, satisfaction with one's ability to suggest
improvements, satisfaction with the efficiency of a wide - range of communication channels,
satisfaction with the quality of the media, satisfaction with the way communication coworker,
satisfaction with involvement in organizational communication as a whole. (Muhammad:
2007). Indicators used to measure job satisfaction according to Robbins (2007: 342) is
satisfaction with salary, satisfaction with the work itself, satisfaction with the superior attitude
and satisfaction with co-workers.
Object of this research is the auditor inspectorate Southeast Sulawesi province, because
in addition to their competence, integrity and accountability must be owned by the auditor, the
climate communication as it is important in any organization, it is very important given the
climate of the organization's communication describes the involvement of employees in
decision making, how how to involve subordinates in decision making, confidence building
within the organization is very important in supporting the performance Bastian (2006: 149).
Relative performance of the auditor, the job satisfaction in work is an important factor
which is always a concern to achieve the expected results of the work, because sometimes an
auditor is satisfied with the completion of jobs that is the main task. Similarly, the auditor
inspectorate Southeast Sulawesi province, a factor that makes the auditor is satisfied with his
job is when they are able to complete the inspection tasks assigned to them and are able to
achieve the target of annual reporting which tasks are important they are to perform the
examination Bastian (2006: 219).
Implementation of local government processes Inspectorate of Southeast Sulawesi
province currently consists of expert auditors, financial auditor with various educational
backgrounds and work experience levels. It is worthy to note that in Southeast Sulawesi
Provincial Inspectorate labor inspectors need pengkaderisasian or internal auditors who are
reliable in the field. The performance is carried by the auditor Inspectorate of Southeast
Sulawesi province is still a major concern, because there are many audit findings that are not
detected by the inspectorate officials as the internal auditor.
Measurement of the performance of the auditor needs to be done in order to know the
extent of achievement of performance or failure rate experienced so that the conditions in the
know we can make improvements in the future. To measure the performance of auditors, the
indicator used was the extent of the auditor's ability to discover and the ability to report the
results of the examination (Morgan, 1999: 24).
Performance is the picture of the overall goal of the activity or program / policy in
realizing the goals, objectives, mission, vision of the organization. Performance is a condition
that must be in the know and informed to certain parties so that it can be obtained information
about the level of achievement of an agency in connecting with the vision that the waistband of

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an organization and to know the positive and negative effects an operational policies taken
(Mangkunagara 2005 : 77).
Based on internal audit assignments as a government auditor, the Southeast Sulawesi
provincial inspectorate needs to be supported by the performance of which is the ability to
discover and the ability to report the findings of auditors. Auditors have an important role in
carrying out the examination function. Therefore, according to Mahmudi. (2007: 102) an
auditor should be able to develop a climate of good communication with his superiors and the
unit where he will check and must have satisfaction on the job with no pressure from any side.
1.1. Formulation of the problem
Based on the description of the background tersebuit above, the problem in this research
are as follows:
1. Is organizational communication and job satisfaction simultaneously - the same positive
and significant impact on the performance of auditors inspectorate Southeast Sulawesi
Province.?
2. Is organizational communication positive and significant impact on the performance of
auditors inspectorate Southeast Sulawesi Province.?
3. Is the job satisfaction and a significant positive effect on employee performance auditor
inspectorate Southeast Sulawesi Province.?
1.2. Research purposes
Based on the description of the background and the formulation of the problem that has
been presented, the objectives to be achieved in this study are as follows:
1. To determine the effect of co - operation between organizational communication and
job satisfaction on the performance of auditors inspectorate Southeast Sulawesi
Province.
2. To determine the effect of the partial between organizational communication on auditor
performance inspectorate Southeast Sulawesi Province.
3. To determine the effect of the partial between job satisfaction on the performance of
auditors inspectorate Southeast Sulawesi Province.
1.3. Benefits of research
Some of the benefits expected from this research is based on these objectives are as
follows:
1. For the author, to increase knowledge about the factors - factors that can affect the
performance of auditors, especially in Southeast Sulawesi province inspectorate office.
2. Benefits for the government in this case the Southeast Sulawesi provincial government,
research is expected to contribute ideas about things - things that can affect the
performance of employees.
3. For the advancement of science research is expected to provide additional literature and
considerations for future research.

LITERATURE REVIEW
1. Concept Communications
Communication is a basic human activity to communicate, humans can relate to each
other better in everyday life, at work, in society or in any human being. No human being will
not be involved in communication. According to Smith & Williamson in pace, 2006: 31.
Technically, this means that one can not avoid to show the message, because the message is a
show that runs (Pace, 2006: 38).
Hovland, Janis and Kelley in Muhammad (2007: 2), says that communication is the
process by the which an individual transmits stimully (usually verbal) to modify the behavior of
other individuals. With other words communication is an individual process that usually sends
stimulus in verbal form to change the behavior of others.

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 Said signal means that the signal in the form of verbal and nonverbal which has certain
rules. With the existence of this rule makes the person who receives the signal that has to know
the rules will be able to understand the intent of the signal it receives Thus, in communicating
the necessary similarity of meaning between the communicator and the communicant, because
if there is a similarity of meaning, communication will take place properly. Obviously if
someone understands something that is otherwise others to him, there is a communicative
relationship.
This communication process is happening to the communicator and the
communicant. When the communicator intends to convey a message to the communicant,
then within him there was a process, namely packaging the content of messages and
symbols. The contents of the message in general is mind, while generally the language
symbol (Elvinaro: 31). The message is transmitted to the communicant. If the
communicant understand the message or thought communicator, the communication
occurs. Conversely when the communicants do not understand, then the communication
did not happen.
In this communication process can be classified in two stages, namely as follows:
a. The primary communication process
The primary communication process is the process of delivering one's thoughts or
feelings to others by using symbols (symbols) as a medium or channel. As for the
symbol as the primary media in the process of communication is language, gestures,
images, colors and other things that can directly translate thoughts or feelings
communicator to the communicant. In the primary communication process is the most
widely used language, because language can translate one's thoughts to others, whether
it is in the form of ideas, ideas, information or opinions.
b. The communication process is secondary
Secondary communication process is the process of delivering a message by the
communicator to the communicant by using the means as a second media after the
emblem used as the first media. The importance of the role of the media, the secondary
media in the communication process due to its efficiency in achieving the goals of the
communicant, because the communication process this secondary is a connection from
the primary communication, then in arranging symbols to formulate the content of the
message communication, communicators, must take into account the characteristics or
properties of the medium used. The secondary communication process in reaching the
targets by using the mass media that have a wide circulation and has a simultaneity.
Such as newspapers, broadcast television, radio, film, leaflet, brochure, and others.
c. The communication process in a linear fashion
The term implies a straight linear. In the context of communication, in a linear process
is the process of delivering a message by the communicator to the communicant as a
terminal point. This linear communication takes place both in situations of face-to-face
communication (face-to-face communication) and in situations of mediated
communication (mediated communication). The process generally takes place on a
linear communication mediated communication, but communication by telephone.
Communication by phone lasted almost never linear, but rather dialogue, question and
answer in the form of conversation.
d. The communication process circularly
In the context of the intended communication with the circular process is the feedback
or feedback that the flow of the communicant to the communicator. Therefore, there are
times when the feed back flow from communicant to the communicator that is a
response or communicant response to messages received from the communicator.
The concept of feedback in the communication process is important because with the
feedback communicators know whether it succeeded or failed communication, in other

4
 words whether the feedback is positive or negative. When the communicator is worth
happy positive, otherwise if negative become a problem, so that communicators should
be repeated with improvements in communication style to generate positive feedback.
2. The concept of Organizational Communication
The organization is a rational coordination of activities of a number of people to achieve
some common goal through the division of labor and functions through a hierarchy of authority
and responsibility and the organization is structured relations system that coordinates the efforts
of a group of people to achieve certain goals. The organization is an open system form of
activity which is coordinated by two or more people to achieve a common goal. From that
sense, it can be concluded that the organization is a system that coordinates the activities - the
activities and achieve a common goal or common purpose. (Nurudin. (2007: 23).
Communication and organizational success is related, improve organizational
communication means improving the organization. An ideal organization formed from
elements of universal, universal elements can be found and used to transform an organization,
these elements related to the expected results of organization and communication is one of the
elements of the organization. The main purpose of the study is to improve organizational
communication.
Organizational communication studies is the study of how people perceive the object -
also the study of the object - the object itself Pace & Faules, (2005: 3). The important thing is
that people - different people behave in a way - a different way to what they deem worthy
object was observed, and the difference - the difference is based on how people - one thinks of
the object - it. A social object is simply an object that has meaning to a collectivity or
demanding action by humans.
Organizational communication is a discipline that studies can take a number of legal
and beneficial direction (Pace & Faules, 2005: 25). Functionally organizational communication
can be defined as the performance and interpretation of messages between units -
communication units that are part of a particular organization. An organization composed of
units of communication in relationships - hierarchical relationships between one another and
functioning in an environment (Pace & Faules, 2005: 31).
Redding said that communication organization is sending and receiving information in
complex organizations. And according to Katz and Kahn that organizational communication is
the flow of information, exchange of information and transfer of meaning in an organization
(Muhammad, 2007: 65).
Communication organization is as organizational communications is the process of
creating and exchanging messages within a network of interdependent relationships to cope
with environmental uncertainty. Or in other words organizational communication is the process
of creating and exchanging messages in a network of relationships that depend on each other to
cope with an uncertain environment or constantly change - change (Wiryanto, 2007: 67).

3. The concept of Job Satisfaction

There are several opinions regarding the definition of job satisfaction, is as beriku :
a) According Marihot Hariandja TE (2005: 290), is the extent to which individuals feel
positively / negatively various factors / dimensions of the tasks in the job. According to the
AA Anwar King Mangkunegara (2007: 117), job satisfaction is a feeling that support / do
not support self-employees associated with work and with her condition.
b) According to L. Mathis and John H. Jackson's translation Sadeli & Bayu Jimmy Butler
(2011: 98) says that job satisfaction is a positive emotional state of a person evaluate work
experience. According Veithzal Rival (2010: 475) job satisfaction is an evaluation that
describes someone for feeling happy attitude / not happy, satisfied / dissatisfied at work.
One model theories related to job satisfaction, namely the theory advanced by Edi
Junaedi 2006 : 66), known as equity theory models / theories of equality. The point of this

5
theory to explain the satisfaction and dissatisfaction with the payment of the difference between
the amount received by the number of perceived by other employees is a major cause of
dissatisfaction. For that there are basically 3 levels employee, that is :
a) Meet the basic needs of employees.
b) Meet employee expectations such that it is impossible to move to another place.
c) Fulfilling the desire of employees to get more than what was expected.
According Veithzal Rival (2004 : 480), the theory of job satisfaction, among others:
a. Theory of Inequality (Discrepancy Theory)
This theory measure job satisfaction a person by calculating the difference between
something that is supposed to perceived reality. So when it acquired exceeds receives
satisfaction then people will be satisfied again, so that there is a discrepancy, but a
positive discrepancy. Job satisfaction a person depends on the difference between
something that is considered to be obtained with what was achieved.
b. Theory of Justice (Equety Theory)
This theory suggests that people will feel satisfied / dissatisfied, depending on the
presence / absence of justice (equity) in a system, especially a working system.
According to this theory the main component in the theory of justice is input, results,
justice and injustice. The input is a valuable factor for employees who are considered to
support such work, education, experience, skills, the number of tasks and tools /
equipment used to carry out the job. The result is something that is considered valuable
by an employee obtained from his work, such as: wages / salaries, fringe benefits,
symbol, status, recognition, and the opportunity to succeed or self-actualization.
c. Theory 2 factors (Two Factor Theory)
According to this theory of job satisfaction and job dissatisfaction that is a different
matter. Satisfaction and dissatisfaction is not the variable that continue. This theory
shows the characteristics of the work into 2 groups: satisfieas / motivator &
dissatisfieas. Satisfieas are the factors / situations that are needed as a source is needed.
Job satisfaction consisting of interesting work, full of challenges, there are opportunities
to excel, and the opportunity to earn the award. The fulfillment of these factors will lead
to satisfaction, but the non-fulfillment of these factors does not always lead to
dissatisfaction. Dissatisfieas (Hegein Factor) are factors that become a source of
dissatisfaction which consists of salary / wage control, the relationship between the
person, the working conditions and status.
According to Sedarmayanti 2007 : 291), the factors that influence job satisfaction are as
follows:
a) Salary. ie the amount of payments received by a person as a result of the
implementation of the work is in accordance with the needs and perceived as fair.
b) The job itself. The contents of the work carried out that someone does have elements
that satisfy
c) Co-worker. ie a friend - a friend to whom one will have to interact in the execution of
one's work colleagues can feel very pleasant / unpleasant.
d) Tops. ie someone who is constantly giving orders / instructions in the execution of
work. How - how employers can not be fun for someone fun and it can affect job
satisfaction.
e) Promotion. namely the possibility of a person can evolve through a promotion. A
person can feel a high possibility to be promoted / not. Promotion process less open,
this may also affect the level of employee satisfaction.
f) Work environment. namely Physical & Psychological Environment. To improve
employee satisfaction, companies must respond to the needs of employees and this
again has indirectly done on various human resource management activities as

6
 described earlier. However, other measures still need to be done in a manner known to
improve the quality of working life.
4. The concept of Employee Performance
Performance is the result of work accomplished by an employee in carrying out its duties
and responsibilities. Based on the decision of the administrative institutions of the Republic of
Indonesia No. 239 / IX / 6 / 8/2003, the performance is an overview of the extent to which the
success / failure of the implementation of the duties and functions of an entity. The
performance of government agencies is an overview of the level of achievement of the target or
the aim of the government agency that meneidentifikasikan successes and failures in the
implementation of activities in accordance with programs and policies that have been set (LAN
2003).
Term performance of the English word is 'performance'. According to (Ulum, Ihyaul.
2009). Performance or performance is the behavior of someone who is directly connected with
the activities of the work, where the task achievement task the term comes from the thinking
activities required by the worker. But some experts say the definition of performance as
follows:
a) According to Bambang Kusriyanto in Anwar King Mangkunegara (2005: 9) "The
performance is a comparison of the results achieved with the participation of labor per
unit of time (usually an hour)." Meanwhile, according to Faustino Cardosa Gomes in
AA Anwar King Mangkunegara, (2005: 9) "the definition of performance as an
expression such as output, efficiency and effectiveness is often associated with
productivity."
b) According to Anwar King Mangkunegara (2005: 9) itself that the performance is the
result of the quality and quantity of work achieved by a person in performing their
duties in accordance with the responsibilities given to him. Therefore it can be
concluded that the performance of Human Resources is the work performance or work
(output) of both quality and quantity of human resources achievable per unit time period
in performing its duties in accordance with the responsibilities given to him.
c) Robbinson 2006: 99 Administration of the Republic of Indonesia No. 239 / IX /
6/8/2003 defines performance as a result of work related to organizational objectives
such as quality, efficient and more work effectiveness criteria. In addition, the
performance is also defined as the level of an individual needs as expectations on the
work he does. Any hopes of each individual is assessed based on roles. If the role
played by an individual is unknown or appears faint, then each individual will know
exactly what he expects.
Some definitions of performance measurement is based on expert opinion as follows
According to Anwar King Mangkunegara 2005: 9, performance is defined as the work in
quality and quantity achieved by an employee in performing their duties in accordance with the
responsibilities given to him.

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5. conceptual framework

Communication
Organization (X1)
Wayne Pace (2005)
1. Confidence (trust)
2. Participatory decision
making
3. Openness in communication
Performance Auditor (Y)
Bernadine in Mas'ud, (2004).

1. Quality,
2. Quantity,
3. Punctuality,
4. effectiveness; and
Independence

Job Satisfaction (X2)

Robbins (2007).

1. Satisfaction with salary,

2. Satisfaction with the Work
Itself,
3. Satisfaction with the boss
attitude,
4. Satisfaction with work
colleagues

Figure 3.1. Conceptual framework

6. Research hypothesis

Based on the formulation of the problem presented earlier, maka hypothesis in this
study are as follows:
H1: Komunikasi organization and job satisfaction together - together or simultaneously
positive and significant impact on theperformance auditor at the office of the
Inspectorate of Southeast Sulawesi province.
H2: Komunikasi organization positive and significant impact on the kierja auditor at the
office of the Inspectorate of Southeast Sulawesi province.
H3: Job satisfaction and significant positive effect on the performance auditor at the office
of the Inspectorate of Southeast Sulawesi province.

RESEARCH METHODS
1. Research design
This study will examine the effect of organizational communication and job
satisfaction on inspectorate office performance of auditors in Southeast Sulawesi Province,
To determine this, the descriptive method is used in the form of impact study (correlation
studies) using a quantitative approach.

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 Danim Sudarwan, (2010: 15) explains the descriptive method as troubleshooting
procedures investigated by describing the state of the subject or object of research at the
present time based on the fact - the fact that at the initial stage focused on the effort put
forward the symptoms - symptoms in full in the aspects investigated , in order to clearly
state or condition. The discovery of the symptoms - symptoms that means also not just
show the distribution, but including the proposed business relationship with one another in
the aspects - aspects that were investigated.
2. Population and research sample.
The population in this study were all auditors Inspectorate of Southeast Sulawesi
province, amounting to 52 people.
With a small number of the population, the sample in this study is the whole of the
population, as many as 52 people auditor with a technique of determining the sample using
census method. or also known as saturation sampling is a sampling technique that makes
all the population used as a sample.
3. Types and sources of data
Primary data is data or information related to this study and obtained directly without going
through the intermediary of an original / main to answer the research question, which is
then developed with an understanding by the author in the conclusion.Secondary data is
data collected by other sources to approach the study of literature through the literature -
literature, books - books, records and historical reports that have been compiled in an
archive (documentary data) and data published agency or body that is associated with the
object empiricallyn.
4. Method of collecting data
The method of collecting data in this research is done by:
a) Interviews, namely data collection through interaction or a direct relationship with the
respondent. Interview data in this study of the interaction of the respondents related to
the study based on the results - the results of the study.
b) Documentation, which is taking the data that has been documented by the inpektorat
Southeast Sulawesi Province that is relevant to this study.
c) Questionnaire, which is a collection of questions collated based on indicators of
previous research and in adjusting to the current state of the research object. The
statements in the questionnaire for each - each variable in this study was measured
using a Likert scale, which is a scale used to measure attitudes, opinions, perceptions of
a person or a group of social phenomenon.

5. Data analysis method

Linear regression models by Sugiyono (2009: 92) in his econometric an applicative
approach is as follows:
Yˆ  a  1 x1   2 x2  ....ixi 
Information:
Y = The dependent variable
a = constant
1 x1... 2 x2 .. = Coefficient of regression
X1 and X2 = Independent variable
ε = error
From these equations applied in this study are as follows:
Yˆ  a  1 x1   2 x2  ε
Where:
Ŷ = performance Auditor
a = Konstanta

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X1 = Komunikasi organization
X2 = Job satisfaction
1... 2 ... = The regression coefficient
ε = Factors mistake or error.

RESULTS AND DISCUSSION

1. Description Statistics
The results of the analysis of statistical description on the influence of organizational
communication and job satisfaction on the performance of auditors in the office of the
Inspectorate of Southeast Sulawesi province using data collected through a questionnaire that
measured with a Likert scale based on the scores assigned. Determination of the average score
given limit value diinterprestasi as follows:
Table 1 Basic Interpretation Score
No. Score Interpretation
1. X ≤ 1.5 In the region of a very negative / very low
2. 1.5 <X ≤ 2.5 In the region of negative / low
3. 2.5 <X ≤ 3.5 In the region of the middle / low enough
4. 3.5 <X ≤ 4.5 Located in the positive area / height
5. X ≥ 4.5 In the region of a very positive / very high
Source: Arikunto (modified) in 1998.
Table 5.3 shows the restriction score of respondents is at a value score of 3.5 <x ≤ 4.5 is
positive and high criteria and means that all respondents in this study were positive and high.

2. Results Analysis
The use of regression models to testthe influence of organizational communication and job
satisfaction on the performance of auditors in the office of the Inspectorate of Southeast
Sulawesi province were analyzed using multiple linear regression analysis to determine the
effect of each variable. Based on the analysis using SPSS 19 obtained the following data:
Table 2.Hasil Calculation Regression Coefficients
Regression Coefficient
variables t-count t-significant
Strandardized
X1 0,781 4,619 0,025
X2 0.883 6.737 0,000
R-Square = .923
R = 0.961
F-count = 293.181
F-Significant = 0,000
a (Constanta) = 1,851
N = 52
α = 0.05
Source: Processed primary data (Appendix 4)

Based on the results of multiple linear regression analysis are presented in Table 5:19
multiple linear regression equation Influence of Organizational Communication and Job
Satisfaction on the performance of auditors in the office of the Inspectorate of Southeast
Sulawesi province are:
Y = 0,781X1 + 0,883X2
The equation describes the effect of each independent variable on the dependent variable
where every change in the value of X1 and X2, which is caused by the rise or fall of the
regression coefficient (β) will have an impact on the value of Y. For details, can be interpreted
as follows:

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a. X1 variable coefficient value is positive. This means better organizational communication
climate, the performance of auditors will increase.
Value coefficient (b) of positive organizational communication means that
communication organization consisting of confidence indicators, participatory decision
making and openness in communication, namely a significant influence on the quality of
the performance of the auditor's 0,781 auditors Provinsil Inspectorate of Southeast
Sulawesi. Each indicator of organizational communication variables in this study have the
following meanings:
a) Confidence as an indicator of organizational communication adi establish mutual
trust between the auditor to perform their jobs well.
b) participatory decision making as an indicator of climate auditor's communication
activities in organizations supporting shared decision making (participatory) to
determine the work or the destination results will be achieved.
c) Openness in communication as an indicator of organizational communication
forming an open attitude in communicating between the existing auditor at the
Inspectorate Provinsil Southeast Sulawesi.
b. X2 value is job satisfaction is positive which means that the better implementation of the
auditor's work, it will be more satisfied with the work achieved.
The regression coefficient (b) of job satisfaction is positive means that the job
satisfaction of auditors are supported by indicators of satisfaction with salary, satisfaction
with the work itself, satisfaction with the attitude of the boss, and satisfaction with co-
workers, have significant influence, namely 0.883 to quality performance of the auditor
Inspectorate Provinsil Southeast Sulawesi. The point is that if the more satisfied the
auditor's work, the better the performance of auditors in carrying out the work. The
influence of job satisfaction on the performance of auditors who showed a positive effect,
meaning that changes in performance is determined by an increase in job satisfaction
auditor.
c. Hypothesis testing
Regression analysis on the attachment SPSS statistical analysis results are
summarized in the table can be interpreted 4:20 Influence of Organizational
Communication and Job Satisfaction on the performance of auditors in the office of the
Inspectorate of Southeast Sulawesi province described as follows:
1) Communication organization (X1) has a p-value = 0,025 <0,050, meaning the
organization's communications partially positive and significant impact on the
performance of auditors Inspectorate of Southeast Sulawesi province.
2) Job Satisfaction (X2) has a p-value = 0.000 <0.05 means that a significant, meaning
that job satisfaction is partially positive and significant impact on the performance of
auditors Inspectorate of Southeast Sulawesi province.
Rated R (correlation coefficient value) of 0.961 indicates the correlation between
organizational communication variables (X1), and job satisfaction (X2) on the
performance of auditors (Y) in Southeast Sulawesi Provincial Inspectorate is very strong is
above 0.5. The results of the analysis of correlation (R) shows that organizational
communication (X1), and job satisfaction (X2) are associated with the performance of the
auditor in making oritensi results will be achieved in the implementation of the work to
achieve the quality of the work desired by completing the quantity of work faced by
conscientious, and do the job effectively and independently for carrying out the work in
accordance with the duties and responsibilities.
Simultaneous Testing (Anova Test) aims to determine the influence jointly
independent variable on the dependent variable. F-test of organizational communication
variables and job satisfaction simultaneously significant effect on the performance of
auditors Inspectorate of Southeast Sulawesi province. F test results showed the p-value

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 0.000 <0.005, Disini means of organizational communication and job satisfaction
simultaneously affect the performance of the auditor's Inspectorate of Southeast Sulawesi
province.
Rated R ² (R-Square) or Determinas coefficient of 0.923 indicates that 92.3% of the
variation of the performance of auditors in Southeast Sulawesi Provincial Inspectorate
explained by climatic variables organizational communication and job satisfaction while the
remaining 7.7% is explained by other variables outside the model. The coefficient of
determination (R2) of 92.3% indicates that the overall change in auditor performance
improvement is influenced by organizational communication climate and job satisfaction.

3. Discussion
a. Influence of Organizational Communication and Job Satisfaction on the Performance
Auditor
Organizational communication and job satisfaction in this study were allegedly
independent variables affect simultaneously on the performance of auditors Inspectorate of
Southeast Sulawesi province. Effect of simultaneous or Anova in Linear Regression as
used in this study showed a combination of two or more different indpenden variables that
can provide increased or decreased changes to the dependent variable. The results of
analysis in this study found that organizational communication and job satisfaction
simultaneously or simultaneously provide a positive and significant effect on the
performance of auditors Inspectorate of Southeast Sulawesi province.
This influence shows that the changes were increases in both variables. Improved
organizational communication, will make the performance of the auditor increases because
of the trust, participative decision-making and openness in communication.
Implementation of the work done by the auditor at the Inspectorate of Southeast
Sulawesi province needs trust, participative decision-making and openness in
communicating to carry out inspection tasks in accordance with the guidelines and the post
of auditor established by the Regulation of the Minister of State for Administrative Reform
Number: PER / 220 / M .PAN / 2008 on the functional position of auditors and credit
number. Implementation of professional tasks of an auditor is a combination of
competence, attitudes and actions. Auditor is a position that has the scope, duties,
responsibilities, and authority to perform internal controls on government agencies,
institutions and / or other parties in which there are the interests of the state in accordance
with the legislation, which was occupied by the Civil Service with the rights and
obligations given in full by the competent authority.
Implementation of the auditing work requires good communication and open so
that the work can be done well. The auditors have the responsibility and authority to
conduct an examination of the work unit in the Inspectorate and outside, including the
local work unit. Duties and authority of the auditor also makes membutuhan work
environment that can support the implementation of their work with the trust given to
work, the ability to conduct participatory decision making and openness in communicating
to obtain the information needed to achieve the purpose of employment.
The process of communication in the organization of work as the primary basis
Inspectorate is the process of delivering the auditor's thoughts or feelings to fellow workers
and superiors by using direct communication and in report form work. Ability to work
demonstrated by an auditor backed by office delegated to them so that communication
organization that is built is trust, the ability to make decisions and openness in
communication.
Changes made to the effect of the change in the positive influence marked by
regression coefficient (b) which is positive and significance α <0.005 indicating that the
changes in auditor performance due to improved organizational communication and job

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 satisfaction auditor. The independent variables consist of organizational communication
climate and job satisfaction have an influence that can alter the performance of auditors.
The results of the Akhmad Antony ZA (2013) shows that organizational
communication and job satisfaction have a significant and positive effect on employee
performance on the Food Security.
Based on this research, the concept of theory and previous results, it can be argued
that organizational communication and job satisfaction has a positive and significant
impact on the performance of auditors. Thus is obtained that the first hypothesis can be
proven.
b. Influence of Organizational Communication on the Performance Auditor
Southeast Sulawesi Provincial Inspectorate auditor to communicate with co-
workers, above and others examined by the auditor. Communications which are built into
the organization's activities is direct communication in the form of discussions, and
interviews while komunikas indirectly presented through the statements of work (LHK) as
part of the examination report (LHP). Variable measurement of organizational
communication is done through subvariable confidence, participative decision-making and
openness in communication.
Communication organizations are faced with the attitude and behavior of
employees at the inspectorate in building the confidence to work well, with good decision
making, and being open in communication because not all employees have the same
competence that there needs to be an increase in the organization of working time
communication.
Description of organizational communication variables indicate that the item
statement of subvariable studied organizational communication has a score of 3.50 to 4.5
which are in the high category with a value greater than 0.30 validity and reliability values
greater than 0.60. While the regression test results indicate that organizational
communication climate variable positive and significant impact on the performance of
auditors Inspectorate. Thus is obtained that the second hypothesis can be proven.
The results are consistent with the opinion According to Wayne Pace (2005: 163) in
organizational communication book explains that the indicators that need to be investigated
in a communication system in an organization, are as follows:
1. Confidence (trust)
Communication with emphasis on the trust will be able to build a good cooperation
in the work. Indokator confidence in this communication include honesty, certainty,
accuracy and speed.
2. Participatory decision making
Communication with the purpose of decision making is communication for
accountability for the results of the work carried out to obtain the results of the work.
3. Openness in communication
Open communication among the communicants and communicators to know each
other and understand the message that was formed to carry out repairs, revisions or
imovasi in the future.
The results are consistent with research conducted by Hasan Aulia Mia (2011) that
organizational communication, closely related to the performance of employees.
Based on research, concepts and theories put forward relevant research, it can be
obtained that an organization communication climate variables that affect the
performance of auditors. For that is needed is an increase in organizational
communication by increasing confidence in the work, the ability of participatory
decision making and openness in communicating well in the future.
c. Effect of Job Satisfaction on the Performance Auditor

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 Job satisfaction into one of the variables that affect the auditor's performance
showed a positive and significant influence. Both variables are increasing means that
when the auditor job satisfaction increases, their performance increased. It looks of
satisfaction on salary, satisfaction with the work itself, satisfaction with supervisor and
co-worker satisfaction.
Job satisfaction in the auditor will encourage them to work effectively and
efficiently. Salaries are smoothly received each month plus allowances auditor's work,
work guidelines they are clearly in carrying out the inspection, their work orders are
clear, and cooperation with co-workers make the auditors will be motivated to work
well but there are times when the auditor is not got tujangan and only work orders
without any guidelines that result in work becoming ineffective and inefficient.
Description of job satisfaction variables showed that satisfaction subvariable
point statement of work which includes salary satisfaction, satisfaction with the work
itself, satisfaction with the superior attitude and satisfaction with co-workers, has a
score of 3.50 to 4.5 which are in the high category with value greater than 0.30 validity
and reliability values greater than 0.60. Meanwhile the results of the regression test
showed that job satisfaction variables positive and significant effect on the performance
of auditors Inspectorate. Thus is obtained that the second hypothesis can be proven.
The results of this study supported the opinion Luthan (2006) which
mendefinisikasi job satisfaction as a state of pleasant or positive emotions resulting
from appraisal of jobs or work experience person. Job satisfaction resulting from
employee perceptions of how well their job of work and results achieved in accordance
with the objectives set.
The research result Dian Kristianto et al (2011) mentions that affect job
satisfaction to employee performance and organizational commitment as an intervening
variable that would foster employee satisfaction in performing work on units occupied.
Based on this research, the concept of theory and previous research, it can be
argued that job satisfaction obtained by the auditor through conformity payroll,
compliance work, the attitude of the boss and cooperation with co-workers to encourage
them to perform their jobs well that the turn will improve the performance of auditors ,
The analysis showed that job satisfaction is positive and significant effect on the
performance of auditors, thus the third hypothesis can be proven.

CONCLUSIONS AND RECOMMENDATIONS

1. Organizational communication and job satisfaction together (simultaneously) positive and
significant impact on the performance of auditors in Southeast Sulawesi Provincial
Inspectorate. Good communication in organizational climate and satisfaction in performing
audit work will improve the performance of auditors, including quality of work, quantity of
finished work, timeliness and effectiveness as well as independent work.
2. Organizational communication as measured by indicators of confidence, participative
decision-making and openness in communication partially positive and significant impact
on the performance of auditors in Southeast Sulawesi Provincial Inspectorate.
3. Job satisfaction is measured by indicators of satisfaction with salary, satisfaction with the
work itself, satisfaction with the superior attitude and satisfaction with coworkers partially
positive and significant impact on the performance of auditors in Southeast Sulawesi
Provincial Inspectorate.

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