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All Journal Jurnal Manajemen Dirgantara Jurnal Kewarganegaraan Journal Competency of Business Jurnal Kajian Dan Penalaran Ilmu Manajemen Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Indonesian Journal of Aviation Science and Engineering Aerospace Engineering
Putri Astutik, Septiyani
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Journal : Journal Competency of Business

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PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP HUBUNGAN ANTARA GAYA KEPEMIMPINAN DENGAN KINERJA AUDITOR (Studi Empiris di KAP DIY) Septiyani Putri Astutik
Journal Competency of Business Vol 1 No 2 (2017): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.537 KB) | DOI: 10.47200/jcob.v1i2.651

Abstract

Auditor’s performance is an important factor in wich determine quality of CPA firm. This made CPA firm need to improve their performance. Therefore this research analyses leadership style influence to auditor’s performance. This research also analyses the effect of organizational commitment and job satisfaction to relation between leadership style and auditor’s performance.The sampling technique applied is purposive sampling and research data is primary data colected by sending questionaire direct in various CPA firm in Yogyakarta. This research utilizes 48 junior auditor of 5 CPA firm in Yogyakarta. Test hypotesis done by using linear regression and Moderatde Regression Analysis (MRA). Result this research proved that leadership style affect the auditor’s performance significantly. This research also shows that organizational commitment cannot moderation relation between leadership style and auditor’s performance. For job satisfaction, this result proved that job satisfaction can moderation realtion between leadership style and auditor’s performance, but with negative affect.
Co-Authors Dimas Fakhrurozi Fajar Rio Hendra Firman Islami Artin Gustania Dora Pereira Soares De Jesus Imam Sutan Maulana Kurniawan, Andhi