Bussman Journal : Indonesian Journal of Business and Management
Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024

THE INFLUENCE OF ORGANIZATIONAL CULTURE, PROFESSIONAL ETHICS AND AUDITOR COMPETENCE ON EMPLOYEE PERFORMANCE AT THE REPRESENTATIVE FINANCIAL AUDIT BOARD OF CENTRAL KALIMANTAN

Dewi Maharani, Rochima (Unknown)



Article Info

Publish Date
10 Oct 2024

Abstract

This research aims to analyze the influence of organizational culture, professional ethics and auditor competence on employee performance at the Representative Financial Audit Agency of Central Kalimantan Province. This research was conducted at the Central Kalimantan Representative Financial Audit Agency. The research method used in this research is a quantitative approach, research instruments through the distribution of questionnaires distributed to 92 auditor respondents. This research uses SEM PLS with the smartPLS 3.0 research instrument The results of data analysis and hypothesis testing show that organizational culture has no significant effect on the performance of employees of the Representative Audit Agency of Central Kalimantan Province, professional ethics has a significant effect on the performance of employees of the Representative Audit Agency of Central Kalimantan Province and auditor competency has a significant effect on the performance of employees of the Representative Audit Agency of Finance. Central Kalimantan Province

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Bussman Journal: Indonesian Journal of Business and Management is a multidisciplinary Open Access Journal that strives for inclusivity and global reach. The broad scope of the Journal creates a perfect environment to foster connections between researchers across all areas of Business & Management ...