Pengaruh Independensi, Akuntabilitas, Gaya Kepemipinan, Komitmen Oerganisasi, Dan Pemahaman Good Governance Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)
Daftar Isi:
- This study aims to determine the effect of the independence, accountability, leadership styles, organizational commitment and pemehaman good governance on the performance of auditors (Empirical Study on KAP in Surakarta and Yogyakarta) This research is quantitative. The method used in this research data collection in the form of questionnaires, surveys, and research literature (documentation). The population in this study is a public accountant who worked at the firm in the region of Surakarta and Yogyakarta as many as seven KAP. Testing the hypothesis in this research is the multiple linear regression analysis The results show the independence of the auditor positive and significant effect on the performance of auditors indicated by tcount 3,357 bigger than t table (2.063), received at the significant level of 5%. Accountability effect positive and significant impact on the performance of auditors in the show with tcount 2,638 bigger than t table (2,063) received at the significant level of 5%. Leadership style positive and significant effect on the performance of auditors addressed by tcount 2.645 is greater than t table (2,063) received at the significant level of 5%. Organizational commitment and significant positive effect on the performance of auditors addressed by tcount 8.051 is greater than t table (2,063) received at the significant level of 5%. Understanding of good governance positive and significant effect on the performance of auditors addressed with great 3,132lebih tcount ttable (2,063) received at the significant level of 5%. The coefficient of determination (adjusted R2) of 0.961, this means that the independent variable in the model (Independence Auditor, Accountability, Leadership Style, Organizational Commitment, Good Governance) explain variation Performance Auditor in Public Accountant (KAP) No in Surakarta and Yogyakarta amounted to 96.1% and 3.9% is explained by factors or other variables outside the model. Keywords: Independence, Accountability, Leadership Style, Organizational Commitment, Performance Auditor