Pengaruh Profesionalisme, Pemahaman Good Governance, Gaya Kepemimpinan, Komitmen Organisasi dan Budaya Organisasi Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)

Abstract

This study aims to analyze the influence of professionalism, understanding of good governance, leadership style, organizational commitment and organizational culture on the performance of auditors. This research was conducted at Public Accounting Firm (KAP) in Surakarta and Yogyakarta City. The technique of determining the sample using convenience sampling with the number of samples of 40 respondents. Data analysis using multiple linear regression. The results showed that professionalism, leadership style and organizational commitment affect the auditor's performance, while the understanding of good governance and organizational culture has no effect on the performance of auditors.