_.gif)
_.gif)
The Influence of Independence, Leadership Style, Organizational Commitment, Audit Experience, Due Professional Care and Job Satisfaction on Auditor Performancei Public Accounting Office for Medan Region
Abstract
This research was conducted to analyze the effect of Independence, Leadership Style, Organizational Commitment, Audit Experience, and Due Professional Care on Auditor Performance with Job Satisfaction as a Moderating Variable in the Medan Regional Public Accounting Firm. The population used in this study were all auditors working at KAP in Medan City. Sampling was carried out using purposive sampling method, and the number of samples was 60 respondents. Data collection method is done with primary data and secondary data by using a questionnaire. The data analysis technique used in this research is multiple linear regression analysis technique. The results of this study indicate that independence, leadership style, organizational commitment, audit experience, and due professional care simultaneously have a negative effect on auditor performance and also on job satisfaction at KAP in Medan. Partially independence, leadership style, organizational commitment, performance satisfaction, and due professional care have a negative effect on performance as well as auditor job satisfaction at KAP in Medan.
Keywords
Full Text:
PDFReferences
Andri Feriyanto & Endang Shyta Triana. (2015). Introduction to Management (3 in 1). Kebumen: Mediatara
Anwar King Mangkunegara. (2013). Corporate Human Resource Management. Bandu: PT Juvenile Rosdakarya.
Anwar Sanusi. (2011). Business Research Methodology. Fourth Printing. Jakarta: Salemba Empat. Dubrin Andrew J. (2005). Leadership (Translation), Second Edition. Jakarta: Prenada Media.
Bachtiar, Hafiz, Aliamin, Mirna Indriani. (2018). The Effect of Due Professional Care, Audit Experience, Continuing Education and Training on Internal Audit Quality with Organizational Commitment as Moderation at the Lhokseumawe City Government Inspectorate Office. Perspective JournaliDarussalam Economy.Volume 4 No. 2. Aceh: Unsyiah.
Duwi Priyatno. (2013). Independent Learning Data Analysis With SPSS, First Edition.Yogyakarta: Mediakom.
Fachruddin, Wan and Sri Handayani. (2017). The Influence of Audit Fees, Work Experience, and Auditor Independence on Audit Quality at Public Accounting Firms in Medan City. Vol. 3 No.2. Medan: UMSU.
Imam Ghozali. (2012). Multivariate Analysis Applicationiwith IBM ProgramsiSPSSi20.Semarang:UNDIP.
Imam Ghozali. (2013). Multivariate Analysis Application with SPSS Programi21, Seventh Printing.Semarang: Diponegoro University Publishing Agency.
Imam Ghozali. (2016) Multivariete Analysis Application with IBM SPSS 23 Program. 8th Edition.Semarang: Diponegoro University Publishing Agency.
Lestari, Ni Luh Putu Ratna Wahyu, I Ketut Yadnyana, and Ida Bagus Putra Astika. (2017). Organizational Commitment as a Moderating Effect of Motivation, Job Satisfaction, and Competence on Auditor Performance. Bali: Unud.
Savitri, Devi. (2014). The Effect of Auditor Independence and Leadership Style on Auditor Performance with Organizational Commitment as an Intervening Variable. Vol. 11 No.2. Riau: UNRI.
Sitorus, Riris Rotua and Lenny Wijaya. (2016). The Influence of Professionalism and Professional Ethics on Auditor Performance with the Audit Structure as Moderation. Vol. 19 No. 2. Jakarta: University of August 17, 1945.
Wardana, Made Aris and Dodik Ariyanto (2016). The Influence of Transformational Leadership Style, Objectivity, Integrity and Auditor Ethicsron Audit Quality.Bali: Unud.
DOI: https://doi.org/10.33258/birci.v6i1.7466
Article Metrics
Abstract view : 19 timesPDF - 4 times
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.