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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 2, November 2013, Hlm. 59-82

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR

FERRY SUHARDJO

STIE Trisakti
ferry@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR

ABSTRACT:

The purpose of this study was to determine whether the Independence, Organization Commitment, Good Governance, Leadership Style, Organization Culture and Motivation have a relationship with the auditor performance. The population in this study is the external auditor on the Public Accountant in Jakarta by using purposive sampling method. Data obtained by distributing directly to the external auditor. Questionnaires were distributed and about 240 pieces that can be used as sample for analysis as much as 167 pieces. Data analysis used multiple regression analysis. The test result showed two independent variables are: Leadership Style and Organization Culture have a positive on Performance of Auditor. While the Independence, Organizational Commitment, Good Governance and Motivation do not have a significant influence to Performance of Auditor.

Keyword :Independence, Organization Commitment, Good Governance, Leadership Style, Organization Culture, Motivation, Performance of Auditor.
 
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