JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol 3, No 1 (2015):

PENGARUH GAYA KEPEMIMPINAN, KEPUASAN KERJA, MOTIVASI KERJA, ETIKA PROFESI DAN GENDER TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Bali)

., Komang Sukerti (Unknown)
., I Gusti Ayu Purnamawati, S.E. (Unknown)
., Dr. Edy Sujana,SE,Msi,AK (Unknown)



Article Info

Publish Date
05 Nov 2015

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan, kepuasan kerja, motivasi kerja, etika profesi, dan gender terhadap kinerja auditor. Penelitian ini merupakan penelitian kuantitatif. Data diperoleh dari penyebaran kuesioner secara langsung kepada responden dan diukur dengan menggunakan skala likert. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di Kantor Akuntan Publik di Bali yang berjumlah 92 auditor. Sampel yang digunakan dalam penelitian ini adalah auditor pada Kantor Akuntan Publik di Bali sebanyak 64 responden. Teknik analisis data yang digunakan yaitu uji regresi linier berganda. Data dianalisis dengan menggunakan program SPSS versi 19. Hasil dari penelitian menunjukkan bahwa secara parsial gaya kepemimpiman, kepuasan kerja, motivasi kerja, etika profesi, dan gender berpengaruh positif dan signifikan terhadap kinerja auditor. Secara simultan, gaya kepemimpinan, kepuasan kerja, motivasi kerja, etika profesi, dan gender berpengaruh signifikan terhadap kinerja auditor. Kata Kunci : etika profesi, gaya kepemimpinan, gender, kepuasan kerja, kinerja auditor, motivasi kerja This present study is intended to identify the impact of leadership style, work satisfaction, work motivation, professional ethics, and gender on the auditor’s performance. This present study is a quantitative study. The data were obtained through questionnaire directly distributed to the respondents and were measured using the likert scale. The population included all the auditors employed at the Public Accountants’ Offices in Bali, totaling 92 auditors. The sample included the auditors employed at the Public Accountants’ Offices in Bali, totaling 64 respondents. The data were analyzed using the multiple linier regression test. The data were analyzed using SPSS version 19 Program. The result of the study shows that partially the leadership style, work satisfaction, work motivation, professional ethics, and gender positively and significantly contribute to the auditor’s performance. Simultaneously, the leadership style, work satisfaction, work motivation, professional ethics, and gender significantly affect the auditor’s performance. keyword : professional ethics, leadership style, gender, work satisfaction, auditor’s performance, work motivation

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Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...