独立审计师、领导风格、组织承诺和对政府审计师在贾登总统任期内的实证研究绩效的影响

Ahmad Aji Pramana, R. Yuliantoro
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引用次数: 1

摘要

本研究的目的是确定审计师独立性对审计师绩效的影响、领导风格对审计绩效的影响、组织承诺和问责制对审计师绩效的影响。这项研究的对象是关于中爪哇国家审计委员会代表的。笔者通过问卷调查的方式进行简单随机抽样。用于检验仪器和假设的软件为SPSS 16.0。第一个假设的结果表明,审计师的独立性不会影响审计师的绩效,第二个假设的结果表明,领导风格也不会影响审计师的绩效。然而,第三个假设的结果是组织承诺影响审计师的绩效,而第四个假设的结果是问责制不影响审计师的绩效。本研究的结果应该能够为未来的相关文献提供额外的信息和材料。
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PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN AKUNTABILITAS TERHADAP KINERJA AUDITOR Studi Empiris pada Auditor Pemerintah di BPK Jateng
The purpose of this study is to determine the effect of auditor independence toward auditor's performance, leadership style toward audit performance, the organization's commitment and accountability auditor toward the performance of auditors. The object of this study was on the State Audit Board Representative of Central Java. The writer took the sampling by simple random sampling through questionnaires. Software used to test the instruments and hypothesis is SPSS version 16.0. The results of the first hypothesis in the independence of the auditor does not affect the performance of auditors, futhermore the results of the second hypothesis that leadership style does not also affect the performance of auditors. However, the results of the third hypothesis is the organizational commitment affect the performance of auditors but the results of the fourth hypothesis is accountability does not affect the performance of auditors. The results of this study should be able to provide additional information and material for relevant literature in the future.
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