ESROM SERANG, JEMMY (2020) PENGARUH PROFESIONALISME, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR (Studi pada Kantor Akuntan Publik DKI Jakarta). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The accountant profession has an important role in providing reliable financial information for the government, investors, creditors, shareholders, employees, debtors, as well as the public and other interested parties. Auditor performance is the ability of an auditor to produce findings or examination results from the audit activities on management and financial responsibilities carried out in one audit team. Factors affecting auditor performance are professionalism, leadership style, organizational commitment and locus of control. The purpose of this study was to determine the effect of professionalism, leadership style, organizational commitment and locus of control on the performance of auditors of public accounting firms in DKI Jakarta province. The research tool used was multiple linear regression data analysis techniques, F-test, and t test. The location of the study was conducted at the Public Accounting Firm (KAP) in the province of DKI Jakarta. Based on the results of the analysis it is known that professionalism, leadership style, organizational commitment and locus of control have a positive effect on the performance of auditors of public accounting firms in DKI Jakarta province. Keywords: professionalism, leadership style, organizational commitment, locus of control, auditor performance. Profesi akuntan mempunyai peran penting dalam penyediaan informasi keuangan yang handal bagi pemerintah, investor, kreditor, pemegang saham, karyawan, debitur, juga bagi masyarakat dan pihak-pihak lain yang berkepentingan. Kinerja auditor adalah kemampuan dari seorang auditor menghasilkan temuan atau hasil pemeriksaaan dari kegiatan pemeriksaan atas pengelolaan dan tanggungjawab keuangan yang dilakukan dalam satu tim pemeriksaan. Faktor yang mempengaruhi kinerja auditor adalah profesionalisme, gaya kepemimpinan, komitmen organisasi serta locus of control. Tujuan penelitian ini adalah untuk mengetahui pengaruh profesionalisme, gaya kepemimpinan, komitmen organisasi serta locus of control pada kinerja auditor kantor akuntan publik di provinsi DKI Jakarta. Alat penelitian yang digunakan adalah teknik analisis data regresi linear berganda, uji F-test, dan uji t. Lokasi penelitian dilakukan pada Kantor Akuntan Publik (KAP) yang berada di provinsi DKI Jakarta. Berdasarkan hasil analisis diketahui bahwa profesionalisme, gaya kepemimpinan, komitmen organisasi serta locus of control berpengaruh positif pada kinerja auditor kantor akuntan publik di provinsi DKI Jakarta. Kata Kunci : profesionalisme, gaya kepemimpinan, komitmen organisasi, locus of control, kinerja auditor.
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