| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Vieri, Adwitya |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2020-01-26 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20062 |
|
| dc.identifier |
10.29313/.v0i0.20062 |
|
| dc.description |
Abstract.This study aims to determine the effect of organizational culture and audit fees on auditor performance.The research object used in this studypis organizational culture and audit fees on auditor performance. This study uses a sample of 35 respondents who are auditors at the Public Accounting Firm. The research method used is descriptive and verification methods with quantitative approaches. Hypothesis testing is done by using multiple linear regression analysis methods.The results showed that organizational culture and audit fees had a positive effect on auditor performance.Suggestions for agencies to increase the integrity and ethical values in every activity in the agency and always provide training that can increase the level of flexibility so that it is not difficult to solve problems. Suggestions for further research are to use other variables suc as locus of control Keywords: Organizational Culture, Audit Fee, Auditor Performance.Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi dan fee audit terhadap kinerja auditor. Objek penelitian yang digunakan dalam penelitian ini adalah budaya organisasi dan fee audit terhadap kinerja auditor. Penelitian ini menggunakan sampel sebanyak 35 responden yang merupakan auditor di Kantor Akuntan Publik . Metode penelitian yang digunakan adalam metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa budaya organisasi dan fee audit berpengaruh positif terhadap kinerja auditor. Saran bagi instansi agar meningkatkan integritas dan nilai etika dalam setiap aktivitas yang ada di instansi dan senantiasa memberikan pelatihan yang dapat meningkatkan tingkat fleksibilitas agar tidak kesulitan memecahkan masalah. Saran bagi penelitian selanjutnya agar menggunakan variabel lain seperti locus of controlKata Kunci : Budaya Organisasi,Fee Audit, Kinerja Auditor |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20062/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/20062/4017 |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 176-179 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 176-179 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Budaya Organisasi, Fee Audit, Kinerja Auditor |
|
| dc.title |
Pengaruh Budaya Organisasi dan Fee Audit terhadap Kinerja Auditor |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kualitatif |
|