GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Vol 5 No 2 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi

PENGARUH INDEPENDENSI DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT

Riswan - (Fakultas Ekonomi Universitas Bandar Lampung)
Lydia Sumiyati (Sekolah Tinggi Ilmu Ekonomi Gentiaras Bandar Lampung)



Article Info

Publish Date
17 Jul 2013

Abstract

This research aims to obtain the empirical evidences whether independence andorganizational commitment partially give the positive influences to audit’s quality. The research isconducted to the independent auditor from various Public Accountant Offices by spreading closedquestioners to the chosen location as the sample. The technique sample taking used sampling area,then the data were analysed using Structural Equation Modelling that based on covariance structure,called Linear Structural Relations (LISREL). This modeling technique consists of the measurementmodel and structural model. Measurement model used to measure the dimensions that form a factoror latent variable, whereas the structural model describes the influence and relations betweenconstructs or latent variables.The research’s result concludes that independence and organization commitment partiallygive the positive influences and significant to audit’s quality.

Copyrights © 2013






Journal Info

Abbrev

Gema

Publisher

Subject

Description

Jurnal GEMA memfokuskan diri untuk menerbitkan artikel berkualitas yang merupakan hasil penelitian maupun tinjauan literatur terkait Manajemen dan Akuntansi sehingga dapat memberikan kontribusi kontribusi dan pengaruh positif pada bidang keilmuan Manajemen dan Akuntansi. urnal GEMA memfokuskan diri ...