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Prasetyaningrum, Nurita Elfani
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY) Prasetyaningrum, Nurita Elfani
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.768 KB) | DOI: 10.29040/jap.v21i1.1084

Abstract

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.
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