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All Journal Akuisisi : Jurnal Akuntansi
Devila Chikita Yumna
Universitas Stikubank Semarang
Economics, Econometrics & Finance

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Profesionalisme dan Kepemimpinan dalam Meningkatkan Kinerja Auditor: Peran Pelatihan sebagai Pemoderasi Devila Chikita Yumna; Ceacilia Srimindarti
Akuisisi : Jurnal Akuntansi Vol 22, No 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.1590

Abstract

This study aims to examine the effect of professionalism and leadership style on auditor performance, with auditor training as a moderating variable. This research was conducted at a Kantor Akuntan Publik in Semarang City that is registered with the Institut Akuntan Publik Indonesia (IAPI). The sampling technique uses convenience sampling. A total of 84 auditors became respondents using the survey method. The data analysis technique uses Moderated Regression Analysis (MRA). The results of the study show that professionalism has a significant positive effect on auditor performance. Leadership style has no effect on auditor performance. Auditor training cannot moderate the influence of professionalism and leadership style on auditor performance
Co-Authors Ceacilia Srimindarti