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All Journal Jurnal Keuangan dan Bisnis
Sonny Marcel Kusuma, Gumulya
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Budaya Organisasi Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Dengan Struktur Audit Sebagai Variabel Moderasi Sonny Marcel Kusuma, Gumulya; Kusumawaty, Mia
Jurnal Keuangan dan Bisnis Vol. 21 No. 1 (2023): Jurnal Keuangan Dan Bisnis Volume 21 Nomor 1 Maret 2023
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.086 KB) | DOI: 10.32524/jkb.v21i1.750

Abstract

The research intends to analyze the influence of organizational culture and leadership style on auditor performance. It used moderating variables, namely the audit structures. The sample was determined using convenience sampling. The number of auditor respondents was 46 people from the Public Accounting Firm in Palembang. Researchers used PLS-SEM data analysis. The result indicates that there is a positive influence of culture and leadership style on auditor performance. It also shows that the audit structure has not been able to moderate the influence of organizational culture and leadership style on performance.  
Co-Authors Kusumawaty, Mia