CD Skripsi
Motivasi Kerja Memoderasi Komitmen Organisasi, Gaya Kepemimpinan, Dan Ambiguitas Peran Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Medan Dan Padang)
ABSTRACT
In accordance with it’s responsibility to provide good audit results and reliability, the
auditor must not only have competence but also relate to the involvement of the
organization commitment, leadership style, and role ambiguity that exists in the auditor.
It is necessary to improve the performance of the auditor, there by increasing the
confidence of financial statement users about the result of financial statement audits
based on applicable auditing standars. Based on this, authors are interested in research
into “work motivation moderates organizational commitment, leadership style, and role
ambiguity in the performance of the auditor. The subject of this investigation is the audit
firm in Pekanbaru, Medan and Padang with the assumption that each audit firm has four
accountants.The test equipment used Statistical Product and Service Solution (SPSS) ver.
23.0. The result of hypothesis test show that organizational commitment, leadership style
and role ambiguity influence the performance of the auditor. Then for a hypothesis that is
moderated by work motivation, show that work motivation moderates the relationship
between organizational commitment, leadership style, and role ambiguity influence the
performance of the auditor.
Keywords: Organizational Commitment, Leadership Style, Role Ambiguity, Work
Motivation, Auditor Performance
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