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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Revenue : Jurnal Ilmiah Akuntansi AJAD : Jurnal Pengabdian kepada Masyarakat Accounting Research Unit (ARU JOURNAL) Balance : Jurnal Akuntansi dan Manajemen Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Akuntansi
Anakotta, Fanny Monica
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Jurnal Akuntansi

 1 
PENGARUH INTEGRITAS DAN OBEJEKTIVITAS TERHADAP KINERJA AUDITOR DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPKP PERWAKILAN PROVINSI MALUKU) Saputra, Rivano Amin; Anakotta, Fanny Monica; Atarwaman, Rita J. D.
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.17-28

Abstract

This study aims to determine, analyze and test the effect of integrity on auditor performance. To find out, analyze and test the effect of objectivity on auditor performance. To find out how to analyze and test organizational culture to moderate the effect of integrity on auditor performance. To find out how to analyze and test organizational culture to moderate the effect of objectivity on auditor performance. This research was at the BPKP office representing Maluku province. The sample in this study were 42 auditors. This research approach uses descriptive quantitative. This study uses data analysis methods using SPSS version 26 which runs on computer media. In this study the research instrument used was a questionnaire or questionnaire. The variable measurement scale used in this study is the Likert scale. The results of this study indicate that the integrity variable affects auditor performance, objectivity influences auditor performance, organizational culture moderates the effect of integrity on auditor performance, organizational culture moderates the effect of objectivity on auditor performance.
Co-Authors Atarwaman, Rita J. D. Hempry Putuhena Iskandar, Theresia Eunike Laitupa, Muhammad Fadila Lewaru, Trisna Sary Limba, Franco Benony M. Rifkhi Fauzan S Ma'ruf, Dian Masjunadi, Masjunadi Radianto, Amelia Josefien Viotty Risakotta, Kathleen Asyera Rooy, Melinda Victoria Samsiar, Samsiar Sapulette, Shella Gilby Saputra, Rivano Amin Senda Yunita Leatemia Sohilait, Avi Christy Welay, Piter Arson