PENGARUH INDEPENDENSI ,KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, DAN PEMAHAMAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURABAYA
Daftar Isi:
- This research entitled “Influence of Auditor’s Independence, Organizational Commitment, Leadership Style, and Understanding Good Corporate Governance against the Auditor’s Performance in Public Accounting Firm in Special Region Surabaya” which aims to determine whether there is influence between independent variables namely Auditor's Independence, Organizational Commitment, Leadership Style and Understanding Good Corporate Governance with the dependent variable is performance of auditors. The population of this research is the auditors who worked on KAP in Surabaya. These research samples are 59 auditors located at 15 KAP. Taking samples using the purposive sampling method, and analysis of research data using multiple regression analysis using SPSS version17:00. From the research results obtained that the variables of Organizational Commitment and Leadership Style have a positive impact on the performance of auditors. But Auditor’s Independence and Understanding Organizational Commitment not impact on auditor’s performance. Keywords: Auditors Independence, Organizational Commitment, Leadership Style, Understanding Good Corporate Governance, the auditor's performance.