Accounting Analysis Journal
Vol 3 No 3 (2014): August 2014

PENGARUH PEMAHAMAN GOOD GOVERNANCE, GAYA KEPEMIMPINAN, BUDAYA ORGANISASI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA SEMARANG)

Sitio, Ristina (Unknown)
Anisykurlillah, Indah (Unknown)



Article Info

Publish Date
03 Aug 2014

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris mengenai (1) pengaruh pemahaman good governance terhadap kinerja auditor; (2) pengaruh gaya kepemimpinan terhadap kinerja auditor; (3) pengaruh budaya organisasi terhadap kinerja auditor; (4) pengaruh struktur audit terhadap kinerja auditor. Populasi penelitian ini adalah auditor yang bekerja pada KAP di wilayah kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 55 auditor yang terdapat pada 9 KAP. Metode pengumpulan data menggunakan metode kuesioner. Analisis data dengan regresi berganda menggunakan SPSS versi 21. Hasil penelitian menunjukkan variabel pemahaman good governance, gaya kepemimpinan, budaya organisasi, dan struktur audit berpengaruh secara parsial dan simultan terhadap kinerja auditor. Saran bagi KAP diharapkan untuk terus meningkatkan pemahaman good governance auditornya. The aims to examine and of this research are; analize and find out the empirical evidence about (1) the influence of good governance comprehension to auditor performance; (2) the influence of leadership style to auditor performance; (3) the influence of organizational culture to auditor performance; (4) the influence of audit structure to auditor performance.  This research population is laboring auditor at KAP in Semarang region. In this research convenience sampling is used to get the sample. Which is 55 auditors sample taken from 9 KAP. Data analysis in multiple regression is done with SPSS 21 version. The result indicates that comprehension variable of good governance, leadership style, organization culture, audit structure have partial and simultan influence to auditor performance. Suggestions for KAP are expected to continue to increase good governance comprehension auditors.

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...