| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Falah, Ilham Husni |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Hernawati, Nopi |
|
| dc.date |
2020-08-17 |
|
| dc.date.accessioned |
2021-03-15T04:01:03Z |
|
| dc.date.available |
2021-03-15T04:01:03Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/22496 |
|
| dc.identifier |
10.29313/.v6i2.22496 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29488 |
|
| dc.description |
Abstact. The..purpose..of..this..study.was.to.determine.the effect.of organizational commitment and auditor competence on auditor performance. This research was conducted on auditors at the Public Accounting Firm (KAP) in the city of Bandung with the number of respondents 31 auditors with quantitative research methods with a survey approach. The analytical tool used is multiple regression analysis. The data source used in this study is the primary data source. The results of this study indicate that organizational commitment and auditor competence have a significant positive effect on auditor performance. The method of determining the sample in this study is non-probability sampling using a purposive sampling technique. Hypothesis testing used is partial testing t-test and simultaneous test F test. Based on the results of tests conducted, the results showed that: 1) Organizational Commitment partially has a significant effect on auditor performance, 2) Auditor Competency partially has a significant effect on auditor performance, 3) Organizational Commitment and Auditor Competency simultaneously has a significant positive effect on auditor performance.Keywords: Organizational Commitment, Auditor Competence, Auditor Performance.Abstrak. Tujuan penelitian ini untuk mengetahui pengaruh komitmen organisasi dan kompetensi auditor terhadap kinerja auditor. Penelitian ini dilakukan pada auditor di Kantor Akuntan Publik (KAP) di Kota Bandung dengan jumlah responden 31 auditor dengan metode penelitian kuantitatif dengan pendekatan survei. Alat analisis yang digunakan adalah analisis regresi berganda. Sumber data yang digunakan dalam penelitian ini yaitu sumber data primer. Hasil penelitian ini menunjukkan bahwa komitmen organisasi dan kompetensi auditor memiliki pengaruh positif signifikan terhadap kinerja auditor. Metode penentuan sampel dalam penelitian ini yaitu non-probability sampling dengan menggunakan Teknik purposive sampling. Berdasarkan hasil pengujian yang dilakukan, hasil penelitian menunjukkan bahwa: 1) Komitmen Organisasi secara parsial berpengaruh signifikan terhadap kinerja auditor, 2) Kompetensi Auditor secara parsial berpengaruh signifikan terhadap kinerja auditor, 3) Komitmen Organisasi dan Kompetensi Auditor secara simultan memiliki pengaruh positif signifikan terhadap kinerja auditor.Kata Kunci: Komitmen Organisasi, Kompetensi Auditor, 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/22496/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 556-561 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 556-561 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Komitmen Organisasi, Kompetensi Auditor, Kinerja Auditor |
|
| dc.title |
Pengaruh Komitmen Organisasi dan Kompetensi Auditor terhadap Kinerja Auditor |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|