Jurnal Simki Economic
Vol 4 No 2 (2021): Volume 4 Nomor 2 Tahun 2021

Integritas Auditor dan Peranannya Terhadap Pembentukan Komitmen Organisasi

Sinambela, Ella Anastasya (Unknown)
Mardikaningsih, Rahayu (Unknown)



Article Info

Publish Date
25 Nov 2021

Abstract

Every Public Accounting Firm employs auditors who have high professionalism and ethical behavior. Auditor is a profession that has a great responsibility not only to the client and his office but also to the public. Professional auditors will carry out their duties with sincerity and accuracy which will affect the quality of the resulting audit. Auditors must also maintain the reputation of the organization which is manifested in the form of organizational commitment. The development of organizational commitment can be determined by the integrity of each auditor in a public accounting firm. The purpose of this study is to determine the effect of auditor integrity on organizational commitment. This quantitative survey research uses auditors who work at the Surabaya Regional Public Accounting Firm as the research population. There are 29 auditors who are used as research samples. The analysis tool uses simple linear regression. The research findings prove that the integrity of auditors in public accounting firms has a significant effect on organizational commitment.

Copyrights © 2021






Journal Info

Abbrev

JSE

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal Simki Economic is open access, peer-reviewed journal whose objectives is to publish original research papers related to the Indonesian economy and business issues. This journal is also dedicated to disseminating the published articles freely for international academicians, researchers, ...