Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY)

JURNAL AKUNTANSI DAN PAJAK

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Title Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY)
 
Creator Prasetyaningrum, Nurita Elfani
Rukmini, Rukmini
 
Subject organizational commitment, independence, integrity, understanding of good governance, auditor performance

 
Description This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.
 
Publisher STIE AAS
 
Contributor
 
Date 2020-07-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1084
10.29040/jap.v21i1.1084
 
Source Jurnal Akuntansi dan Pajak; Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1084/pdf
http://jurnal.stie-aas.ac.id/index.php/jap/article/downloadSuppFile/1084/148
 
Rights Copyright (c) 2020 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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