Pengaruh Profesionalisme, Komitmen Organisasi, Gaya Kepemimpinan, dan Budaya Organisasi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Pekanbaru

Dariana Dariana, Ria Refina
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引用次数: 2

Abstract

This study was conducted to determine the effect of professionalism, organizational commitment, leadership style and organizational culture on auditor performance. This research was conducted at the Public Accounting Firm in Pekanbaru. This data collection was carried out by giving a questionnaire of 30 copies, which were distributed to respondents who were senior auditor staff and junior auditor staff. The data obtained were then analyzed using SPSS version 22.0. the results of this test indicate that professionalism, organizational commitment, leadership style and organizational culture have a positive and significant effect on auditor performance. The contribution of the influence of the independent variable to the dependent variable was 89.8% while the remaining 10.2% was influenced by other variables. Keywords: Professionalism, Organizational Commitment, Leadership Style, Organizational Culture, Auditor Performance
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专业精神、组织承诺、组织领导风格和文化对北干巴鲁公共会计办公室审计人员绩效的影响
本研究旨在探讨专业精神、组织承诺、领导风格和组织文化对审计师绩效的影响。这项研究是在北干巴鲁的公共会计事务所进行的。收集数据的方式是发出一份30份的调查问卷,分发给答复者,包括高级审计人员和初级审计人员。然后使用SPSS 22.0版对所得数据进行分析。本检验结果表明,专业精神、组织承诺、领导风格和组织文化对审计师绩效有显著的正向影响。自变量对因变量的影响贡献为89.8%,其余10.2%受其他变量的影响。关键词:专业精神、组织承诺、领导风格、组织文化、审计师绩效
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