{"title":"组织文化和领导风格对审计师绩效的影响，其审计结构为温和型变量","authors":"Gumulya Sonny Marcel Kusuma, Mia Kusumawaty","doi":"10.32524/jkb.v21i1.750","DOIUrl":null,"url":null,"abstract":"The research intends to analyze the influence of organizational culture and leadership style on auditor performance. It used moderating variables, namely the audit structures. The sample was determined using convenience sampling. The number of auditor respondents was 46 people from the Public Accounting Firm in Palembang. Researchers used PLS-SEM data analysis. The result indicates that there is a positive influence of culture and leadership style on auditor performance. It also shows that the audit structure has not been able to moderate the influence of organizational culture and leadership style on performance.\n ","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"33 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Budaya Organisasi Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Dengan Struktur Audit Sebagai Variabel Moderasi\",\"authors\":\"Gumulya Sonny Marcel Kusuma, Mia Kusumawaty\",\"doi\":\"10.32524/jkb.v21i1.750\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The research intends to analyze the influence of organizational culture and leadership style on auditor performance. It used moderating variables, namely the audit structures. The sample was determined using convenience sampling. The number of auditor respondents was 46 people from the Public Accounting Firm in Palembang. Researchers used PLS-SEM data analysis. The result indicates that there is a positive influence of culture and leadership style on auditor performance. It also shows that the audit structure has not been able to moderate the influence of organizational culture and leadership style on performance.\\n \",\"PeriodicalId\":31612,\"journal\":{\"name\":\"Jurnal Akuntansi Keuangan dan Bisnis\",\"volume\":\"33 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-03-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Akuntansi Keuangan dan Bisnis\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32524/jkb.v21i1.750\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Keuangan dan Bisnis","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32524/jkb.v21i1.750","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh Budaya Organisasi Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Dengan Struktur Audit Sebagai Variabel Moderasi
The research intends to analyze the influence of organizational culture and leadership style on auditor performance. It used moderating variables, namely the audit structures. The sample was determined using convenience sampling. The number of auditor respondents was 46 people from the Public Accounting Firm in Palembang. Researchers used PLS-SEM data analysis. The result indicates that there is a positive influence of culture and leadership style on auditor performance. It also shows that the audit structure has not been able to moderate the influence of organizational culture and leadership style on performance.
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