SMARTPLS vs SPSS Model: Determinants of Auditor Performance and Its Implications for Professional Ethics - Sulhendri Sulhendri; Edi Purwanto (Ideas Publishing, 2022)
Penelitian ini bertujuan untuk mengetahui pengaruh kinerja auditor terhadap gaya kepemimpinan, etika profesi, dan komitmen organisasi. Pendekatan yang digunakan adalah penyebaran kuesioner kepada 79 auditor eksternal yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Selatan. Non-probability sampling digunakan dalam penelitian ini. SmartPLS versi 33 dan SPSS versi 25 digunakan untuk menganalisis data penelitian. Gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja auditor, etika profesi berpengaruh positif dan signifikan terhadap kinerja auditor, dan komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja auditor, menurut temuan. Lebih lanjut, penelitian ini menunjukkan bahwa kinerja auditor dapat dipengaruhi oleh gaya kepemimpinan, etika profesi, dan komitmen perusahaan. The purpose of this research is to investigate the impact of auditor performance on leadership style, professional ethics, and organizational commitment. The approach employed was the distribution of questionnaires to 79 external auditors working at Public Accounting Firms in the South Jakarta region. Non-probability sampling was utilized in this study. SmartPLS version 33 and SPSS version 25 were used to analyze study data. Leadership style had a favourable and significant influence on auditor performance, professional ethics had a positive and significant effect on auditor performance, and organizational commitment had a positive and significant effect on auditor performance, according to the findings. Furthermore, this study demonstrates that auditor performance can be influenced by leadership style, professional ethics, and corporate commitment.