E-JURNAL AKUNTANSI
Vol 28 No 2 (2019)

Pengaruh Time Budget Pressure, Komitmen Organisasi,Pemahaman Good Governance dan Kompleksitas Tugas Pada Kinerja Auditor

Ni Ketut Ari Susanti (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Ketut Sujana (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Aug 2019

Abstract

This study aims to examine the effect of time budget pressure, organizational commitment, understanding of good governance and complexity of tasks on auditor performance. This research was conducted at the BPKP Representative of Bali Province. The number of samples taken was 55 respondents using the saturated sampling method. Data collection was carried out using a research questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that budget time pressure and task complexity negatively affected auditor performance. This shows that the higher the time budget pressure and the complexity of the task causes the auditor's performance to be lower. While organizational commitment and understanding of good governance have a positive effect on auditor performance. This shows that the higher organizational commitment and understanding of good governance lead to higher auditor performance.Keywords: Performance, time budget, commitment, good governance, complexity.

Copyrights © 2019






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 ...