Dewa Gde Ananta Wijana
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

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INTERITAS SEBAGAI PEMODERASI PENGARUH KOMITMEN ORGANISASI PADA KINERJA AUDITOR Dewa Gde Ananta Wijana; I Wayan Ramantha
E-Jurnal Akuntansi Vol 10 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine "Integrity As a moderating Effect of Organizational Commitment in Performance Auditor (Studies in Public Accounting Firm in Bali)". The research was conducted on the entire public accounting firm in Bali. Sampling technique used this study was stratified random sampling. Data collection methods used were questionnaire and documentation methods. While the data analysis technique used is the technique of multiple linear regression analysis. The results of this study demonstrate the organization's commitment and significant positive effect on the performance of auditors. Integrity proved to moderate the relationship of organizational commitment in the performance of auditors.