PENGARUH INDEPENDENSI AUDITOR KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR


ABSTRACT: This study examines the direct influence of auditor independence, organizational commitment, and leadership style on auditor performance.Quality KAP performance is highly determined by the performance of theauditor, ideally in carrying out its profession, the auditor must also adhere to the rules of professional ethics. Success and performance of a person in a field of work much determined by the level of competence, professionalism as wellas commitment to the field dilekinya. Sampling is determined by using Random Sampling method, so that using 33 respondents data Auditoryang working in some KAP, The results show that the independence of auditors, Organizational commitment and leadership style have a positive and significant impact on auditor performance.
Keywords: auditor independence, organizational commitment and leadership style, auditor performance
Penulis: Dian Kurniasari
Kode Jurnal: jpmanajemendd170395

Artikel Terkait :