Jurnal Bisnis dan Akuntansi
Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR

ELIZABETH HANNA (STIE Trisakti)
FRISKA FIRNANTI (STIE Trisakti)



Article Info

Publish Date
19 Apr 2018

Abstract

The purpose of this research is to obtain empirical evidence of audit structure, role conflict, good governance comprehension, organization culture, leadership style have affect to auditor performance. Subject in this research are auditors who work at public accounting firm in Jakarta. The sample is selected using purposive sampling method. Number of questionnaires distributed was 199 copies, but only 122 questionnaires returned and meet the criteria to use as samples for this research. This research uses multiple regressions. The result of this research shows that audit structure, role ambiguity, organization culture, and leadership style affect the auditor performance, but role conflict, organization commitment and good governance comprehension do not affect the auditor performance.

Copyrights © 2013






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...