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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Gorontalo Accounting Journal Community Engagement and Emergence Journal (CEEJ) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Akuntansi Prima Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Accounting International Mount Hope
Sitorus, Jessy Safitri
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health

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PENGARUH KOMITMEN ORGANISASI, KONFLIK PERAN, PROFESIONALISME, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK WILAYAH KOTA MEDAN) Sitorus, Jessy Safitri; Boang Manalu, Ismail Hasan; Kosasih, Anggraina; Pasaribu, Swardin
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

This study discusses the influence of organizational commitment, Role Conflict, professionalism and leadership style against the performance of the Auditor. The scope of research is the public accountant who worked in the Office of Public Accountant. The purpose of this study was to analyze the influence of organizational commitment, Role Conflict, professionalism and leadership style against the performance of the Auditor. This research included in the quantitative research. The sample in this research as much as 7 Office of Public Accountant. This research data is primary data, where the data in this study were gathered using survey methods through the dissemination of the questionnaire directly to the respondents. Model analysis of this research in the form of multiple linear regression. The results showed that organizational commitment, professionalism and leadership styles of positive and significant effect on performance, while the auditor's role conflict and significant negative effect on performance of Auditors.
PENGARUH LOCUS OF CONTROL, ORGANIZATION COMMITMENT, PERFORMANCE, DAN TURNOVER INTENTION TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN DI SUMATERA UTARA Sitorus, Jessy Safitri; Siburian, Welni Kiki; Siagian, Feby Fitriani; Gultom, Yohana
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

The aim of this study was determined the effect of the auditor's personal characteristics on Dysfunctional audit behavior specifically to determine the Effect of Locus of Control, Organization commitment, Performance, and Turnover Intention on Dysfunctional Audit Behavior. It used primary data in the form of questionnaires. The subjects of this study were 120 auditors that working at the Financial and Development Supervisory Board in North Sumatras. Sampling technique was use Convinience Sampling. To analized the data results, researchers used the SPSS version 19.0 with significant level of 5%. The results of this study indicated that simultaneous locus of control, organizational commitment, performance, and turnover intention had a significant effect on behavioral audit behavior, whereas there was no significant effect on Locus of control, performance, and turnover intention on the Dysfunctional Audit Behavior. The Organization Commitment partially had a significant effect on dysfunctional audit behavior.
Co-Authors Angeline, Shelvia Boang Manalu, Ismail Hasan David David Francisca, Angelica Giawa, Baharudin Gulo, Yomarni Gultom, Yohana Jefferson Ng, Enrico Kosasih, Anggraina Marbun, Betti Sulastri Masnaya, Muthmainnah Nainggolan, Nurlina Ni Made Wulan Sari Sanjaya Pasaribu, Ruth Mita Tettyana Br. Pasaribu, Swardin Purba, Sri Devi Fitriani Rizki Fadillah, Rizki Sagala, Rina Fitrayani Seraphine, Clarissa Setiady, David Siagian, Feby Fitriani Siahaan, Anggiat Maruli Siahaan, Audrey Bethesd Sianturi, Johannes R Siburian, Welni Kiki Simarmata, Wanda Mawarni Sinaga, Risdayanti Sinuraya, Andini Dewina Putri Sipayung, Rena Wati Sitorus, Paskah Ria Situmorang, Saida Sumbayak, Mustika Indah Sari Tanasya, Nokia Ismeralda