ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA, SEMARANG DAN YOGYAKARTA

Authors

  • Anissa Kezia Damayanti, Rispantyo & Djoko Kristantianto

Abstract

This research aims to analyze the factors that affect the performance of auditors. This research is a survey research at Public Accounting Firms in Surakarta, Semarang and Yogyakarta. The study took primary data by spreading the questionnaire. Sampling technique in this research use purposive sampling. The number of respondents of this study is 55 respondents, but the return and can be processed is 48 questionnaires. Technical analysis used is’multiple’linear regression’analysis. The result of this research shows that: (1) Locus Of Control has positive and not significant effect on auditor performance, (2) Auditor Professionalism has positive and significant influence to auditor performance, (3) The leadership style take effect positive and significant to the auditor's performance, (4) Organizational Commitment take effect negative and not significant on auditor's performance, (5) Professional Ethics take effect negative and not significant on auditor performance.
Keywords: Locus of control, Auditor professionalism, Leadership style, Organizational commitment, Professional ethics, Auditor performance

Downloads

PlumX Metrics

Published

2019-01-30

Issue

Vol. 14 No. 2 (2018): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

License

Authors who publish this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.