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

Kasni, Azza and Afrizal, Afrizal and Wahyudi, Ilham (2018) Pengaruh Independensi, Komitmen Organisasi dan Pemahaman Good Government Governance Terhadap Kinerja Auditor (Studi pada Badan Pengawas Keuangan dan Pembangunan Perwakilan Provinsi Jambi). Jurnal Akuntansi & Keuangan UNJA, 3 (3). pp. 20-33. ISSN 246-6235

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Abstract

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.

Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: ILHAM WAHYUDI
Date Deposited: 04 Mar 2019 02:44
Last Modified: 04 Mar 2019 02:44
URI: http://repository.unja.ac.id/id/eprint/7177

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