E-JURNAL AKUNTANSI
Vol 15 No 2 (2016)

KEPUASAN KERJA SEBAGAI PEMEDIASI PENGARUH TINDAKAN SUPERVISI DAN KOMITMEN ORGANISASI PADA KINERJA AUDITOR

Ni Wayan Diah Kartika Sari (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Anak Agung Ngurah Bagus Dwirandra (Fakultas Ekonomi dan Bisnis)



Article Info

Publish Date
27 May 2016

Abstract

The purpose of this study was to determine the effect of supervision measures and organizational commitment in the performance of the auditor in public accounting firm either directly or indirectly through job satisfaction. This research was conducted at the Public Accounting Firm (KAP) in the city of Denpasar. The sampling technique used was purposive sampling. Methods of data collection using questionnaires with respondents as many as 40. The analysis technique using path analysi. The conclusion of this study is able to mediate the effect of job satisfaction on the performance of supervisory action, while job satisfaction is not able to mediate the effect of commitment on the performance of auditors as path error occurs. Actions that further enhanced supervision and change the direction of the relationship into job satisfaction toward the organization's commitment to the performance of auditors.

Copyrights © 2016






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...