CD Skripsi
Pengaruh Independensi, Gaya Kepemimpinan, Dan Budaya Organisasi Terhadap Kinerja Auditor Dengan Komitmen Organisasi Sebagai Variabel Intervening ( Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Medan Dan Padang )
ABSTRACT:
This study aims to examine the effect of auditor independence on leadership style
and organizational culture on auditor performance with organizational
commitment as an intervening variable. The data collection method in this study
uses the questionnaire method by taking 102 respondents in the Public
Accountant Firm in Pekanbaru, Padang and Medan. Data analysis is performed
through path analysis. The results of this study indicate that: 1) Auditor
independence significantly influences organizational commitment, 2)
Independence significantly influences auditor performance, 3) Organizational
Commitment cannot be used as an intervening variable for the influence of
Independence variable with Auditor Performance, 4) Organizational Commitment
has a significant effect on performance auditor, 5) Leadership Style has a
significant effect on Organizational Commitment, 6) Leadership Style has a
significant effect on Auditor Performance, 7) Organizational Commitment is not
able to be an intervening variable for the influence of Leadership Style variable
on auditor performance, 8) organizational culture has a significant effect on
Organizational Commitment, 9) organizational culture significantly influence
Auditor Performance, 10) Organizational Commitment can be used as an
intervening variable for the influence of organizational culture variables on
auditor performance.
Keywords: Independence, Leadership Style, Organizational Culture
Organizational Commitment and Auditor Performance
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