Jurnal Inovasi Penelitian
Vol 2 No 10: Maret 2022

PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR (STUDI EMPIRIS: KANTOR AKUNTAN PUBLIK JAKARTA TIMUR)

Apry Linda Diana (Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI))
Desy Amaliati Setiawan (Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI))



Article Info

Publish Date
02 Mar 2022

Abstract

This study aims to determine the influence professionalism, organizational commitment and independence on the performance of auditors at public accounting firms in East Jakarta. The strategy used is associative research strategy with quantitative research methods. This study uses primary data by distributing questionnaires. The population in this study were 74 auditors who worked in the East Jakarta Regional Public Accounting Firm, while the sample in this study was 68 auditors who were determined using the non-probability method with purposive sampling technique. Data analysis used is descriptive statistics, validity and reliability tests, classical assumption test, and hypothesis testing using SPSS version 25.0 program. The results of the study show 1) Professionalism has a positive and significant influence on auditor performance at East Jakarta Public Accounting Firm, 2) Organizational commitment has a positive and significant influence on auditor performance at East Jakarta Public Accounting Firm, 3) Independence has a positive and significant influence on auditor performance at East Jakarta Public Accounting Firm.

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Journal Info

Abbrev

JIP

Publisher

Subject

Agriculture, Biological Sciences & Forestry Humanities Education Social Sciences

Description

"JIP” for JURNAL INOVASI PENELITIAN, published by Sekolah Tinggi Pariwisata Mataram. Published in two formats, print and online, ISSN: 2722-9475 and the online version of ISSN 2722-9467, both of which are published every month. The scope of the journal studies broadly includes: 1. Culture (a ...