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All Journal JURNAL MUTIARA AKUNTANSI Studium: Jurnal Pengabdian Kepada Masyarakat
Hermi Sularsih
Prodi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Gempol
Humanities Economics, Econometrics & Finance Social Sciences

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Journal : JURNAL MUTIARA AKUNTANSI

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Budaya Organisasi, Komitmen Profesional, Dan Etika Auditor Terhadap Kinerja Auditor Vindi Slamet Sesari; Ahmad Mukoffi; Hermi Sularsih; Fidyah Arini Kusuma Wardhani
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2420

Abstract

This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on the performance of auditors at the Surabaya public accounting firm. The type of research conducted is descriptive quantitative research with survey method. The number of respondents in this study were 60 respondents from 12 Public Accounting Firms in Surabaya which were selected randomly. The method of data acquisition comes from questionnaires that are distributed directly to respondents. The data analysis technique used multiple linear regression analysis and hypothesis testing using the determinant coefficient test, t-test, and f-test. The results of the study indicate that organizational culture, professional commitment, and auditor ethics have a significant influence on auditor performance.
Co-Authors Ahmad Mukoffi Fidyah Arini Kusuma Wardhani Sukarno Himawan Wibisono