PENGARUH PROFESIONALISME AUDITOR, KOMITMEN PADA ORGANISASI, BUDAYA ORGANISASI DAN PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA AUDITOR (Survei pada Kantor Akuntan Publik di DKI Jakarta Tahun 2017)

SAPUTRI, MARISSINTA DEWI (2018) PENGARUH PROFESIONALISME AUDITOR, KOMITMEN PADA ORGANISASI, BUDAYA ORGANISASI DAN PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA AUDITOR (Survei pada Kantor Akuntan Publik di DKI Jakarta Tahun 2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of independence variables, namely auditor professionalism, commitment to the organization, organizational culture and the application of corporate governance to the dependent variable, namely auditor performance. The sample determination technique used in this study is simple random sampling with a total sample of 100 auditor respondents working in the Public Accountant Office. The data analysis technique used in this study is a multiple linear regression analysis method using SPSS 21. The results showed that auditor professionalism and corporate governance implementation had an effect on auditor performance, while the commitment to the organization and organizational culture had no effect on auditor performance. Researchers suggest for future research to add more variables and increase respondents and expand the area of the research sample. Keywords : Professional Auditor, Commitment to Organization, Organizational Culture, Application of Corporate Governance, Auditor Performance Penelitian ini bertujuan untuk mengetahui pengaruh variabel independensi, yaitu profesionalisme auditor, komitmen pada organisasi, budaya organisasi dan penerapan corporate governance terhadap variabel dependen, yaitu kinerja auditor. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah simple random sampling dengan jumlah sampel sebanyak 100 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda dengan menggunakan SPSS 21. Hasil penelitian menunjukkan bahwa profesionalisme auditor dan penerapan corporate governance berpengaruh terhadap kinerja auditor, sedangkan komitmen pada organisasi dan budaya organisasi tidak berpengaruh terhadap kinerja auditor. Peneliti menyarankan untuk penelitian di masa mendatang untuk menambah lebih banyak variabel dan memperbanyak responden serta memperluas wilayah sampel penelitian. Kata kunci : Profesionalisme Auditor, Komitmen pada Organisasi, Budaya Organisasi, Penerapan Corporate Governance, Kinerja Auditor

Item Type: Thesis (S2)
NIM: 55515120009
Uncontrolled Keywords: Profesionalisme Auditor, Komitmen pada Organisasi, Budaya Organisasi, Penerapan Corporate Governance, Kinerja Auditor
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 28 Nov 2018 08:45
Last Modified: 28 Nov 2018 08:45
URI: http://repository.mercubuana.ac.id/id/eprint/45747

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