Pengaruh Independensi, Komitmen Organisasi dan Pemahaman Good Government Governance Terhadap Kinerja Auditor (Studi pada Badan Pengawas Keuangan dan Pembangunan Perwakilan Provinsi Jambi)

International Journal of Advanced Corporate Learning (iJAC)

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Title Pengaruh Independensi, Komitmen Organisasi dan Pemahaman Good Government Governance Terhadap Kinerja Auditor (Studi pada Badan Pengawas Keuangan dan Pembangunan Perwakilan Provinsi Jambi)
 
Creator Kasni, Azza
Afrizal, Afrizal
Wahyudi, Ilham
 
Description This study aims to examine the effect of independence, organizational commitment, and understanding of good government governance on BPKP Representative Jambi Province auditor’s performance partially and simultaneously. The sample of this research is all auditors at BPKP representative of Jambi Province with total sampling technique. The type of research data is ordinal data obtained by distributing questionnaire, transformed into interval data by MSI method. The result of the research shows that partially, the auditor’s independence variable and organizational commitment have positive and significant effect to auditor’s performance, while the understanding of good governance partially has no effect on auditor performance. While simultaneously, the variable of auditor independence, organizational commitment, and understanding of good governance together have a positive and significant effect on auditor performance.
Keywords:  Independence, Organizational Commitment, Understanding Good Government Governance, Auditor’s Performance
 
Publisher Magister Ilmu Akuntansi Universitas Jambi
 
Date 2018-08-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://online-journal.unja.ac.id/jaku/article/view/5385
 
Source Jurnal Akuntansi & Keuangan Unja; Vol 3 No 3 (2018): Jurnal Akuntansi & Keuangan Unja; 20-33
2460-6235
2715-5722
 
Language eng
 
Relation https://online-journal.unja.ac.id/jaku/article/view/5385/3635
 
Rights Copyright (c) 2018 Jurnal Akuntansi & Keuangan Unja
 

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