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All Journal Wahana Riset Akuntansi
Lili Anita
Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Tanggung Jawab Profesi, Independensi, Integritas, Objektivitas, Dan Kompetensi Terhadap Etika Auditor Charoline Cheisviyanny; Lili Anita
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.57 KB) | DOI: 10.24036/wra.v1i2.2642

Abstract

The research aims to know the effect of professional responsibility, independency, integrity, objectivity, and competency to auditor’s ethic. The population of the research was the auditors in Public Accountant Office in Padang. The sample was chosen by total sampling method. The data was collected by questioners and analyzed by double regression analysis. The result show: 1) Professional responsibility positive significantly effect to auditor’s ethic. 2) Independency does not positive significantly effect to auditor’s ethic. 3) Integrity does not positive significantly effect to auditor’s ethic. 4) Objectivity positive significantly effect to auditor’s ethic. 5) Competency does not positive significantly effect to auditor’s ethic. Keywords: auditor’s ethic, proffesional responsibility, independency, integrity, objectivity, competency
Pengaruh Budaya Organisasi Terhadap Kinerja Instansi Pemerintah Dengan Kapasitas Manajemen Kewirausahaan Sebagai Variabel Intervening Rizki Ramadentinata; Lili Anita
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.326 KB) | DOI: 10.24036/wra.v1i1.2313

Abstract

This study aims to determine: 1) Effect of Organizational Culture on Performance of Local Government Agencies, 2) Effect of Entrepreneurial Management Capacity of the Local Government Performance, 3) Effect of Organizational Culture on Government Performance Management Capacity Region with Entrepreneurship as an intervening variable. Type of research is causative. The population in this study is SKPD in Padang. The total sample taking technique of sampling. Data analysis using path analysis. The results show that: (1) organizational culture have a significant positive impact on the performance of local government (2) Capacity entrepreneurial management had no significant negative effect on the performance of local government agencies. (3) organizational culture had no significant negative effect on the performance of local government through entrepreneurial management capacity Keywords: Organizational Culture, Local Government Performance and Capacity Management Entrepreneurship.
Co-Authors Charoline Cheisviyanny Rizki Ramadentinata