Determinan Kinerja Auditor Pada Kap Di Wilayah Jawa Timur

Destamara, EnggarInggria (2014) Determinan Kinerja Auditor Pada Kap Di Wilayah Jawa Timur. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian Ini Bertujuan Menguji Secara Empiris Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Dan Imbalan Moneter Terhadap Komitmen Organisasi Serta Pengaruh Tekanan Anggaran Waktu, Kompleksitas Tugas, Self-Efficacy Dan Komitmen Organisasi Terhadap Motivasi. Penelitian Ini Juga Menguji Temuan Yang Menyatakan Bahwa Komitmen Organisasi Dan Motivasi Merupakan Determinan Dari Kinerja Auditor. Penelitian Ini Menggunakan 49 Auditor Yang Bekerja Pada Kap Di Wilayah Jawa Timur Sebagai Responden. Teknik Analisis Penelitian Ini Menggunakan Partial Least Square (Pls) Yang Diolah Dengan Menggunakan Software Smartpls 2.0 M3. Hasil Penelitian Ini Menunjukkan Bahwa Budaya Organisasi Dan Gaya Kepemimpinan Merupakan Determinan Dari Komitmen Organisasi, Sedangkan Komitmen Organisasi Dan Tekanan Anggaran Waktu Merupakan Determinan Dari Motivasi Auditor. Penelitian Ini Juga Membuktikan Bahwa Komitmen Organisasi Merupakan Mediator Dari Hubungan Budaya Organisasi Dan Gaya Kepemimpinan Terhadap Kinerja Auditor. Selain Itu Kinerja Auditor Juga Dipengaruhi Secara Langsung Oleh Budaya Organisasi Dan Tekanan Anggaran Waktu. Variabel Lainnya Yaitu Gaya Kepemimpinan, Imbalan Moneter, Dan Self-Efficacy Tidak Berpengaruh Secara Signifikan Terhadap Kinerja Auditor. Sedangkan Variabel Motivasi Auditor Dan Kompleksitas Tugas Tidak Berpengaruh Terhadap Kinerja Auditor.

English Abstract

The Purpose Of This Research Is To Empirically Examine The Impact Of Organizational Culture, Leadership Style, And Monetary Incentive On Organizational Commitments, While The Impact Of Time Budget Pressure, Task Complexity, Self-Efficacy, And Organizational Commitment On Motivation. Besides, This Study Also Examine The Statement That Orgnizational Commitment And Motivation Are Determinants Of Auditors Performances. This Study Uses 49 Auditors Of Public Accountant Firms In East Java As The Respondents. Technically, This Research Used Partial Least Square (Pls) Analysis That Is Run By Smartpls 2.0 M3. This Study Provides The Evidence That Organizational Culture And Leadership Style Are Determinants Of Organizational Commitment, While Organizational Commitment And Time Budget Pressure Are Determinants Of Motivation. This Study Also Proved That Organizational Commitment Is A Mediator Of The Relationship Of Organizational Culture And Leadership Style On The Auditors Performances. In Addition, The Auditors Performance Is Also Affected Directly By The Organizational Culture And Time Budget Pressure. Others, That Are Leadership Style, Monetary Incentives, And Self-Efficacy Do Not Significantly Affect The Auditors Performances. While The Auditors Motivation And Task Complexity Do Not Affect The Auditors Performances

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2014/536/051502325
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Budi Wahyono Wahyono
Date Deposited:	19 Mar 2015 09:21
Last Modified:	27 Oct 2021 07:12
URI:	http://repository.ub.ac.id/id/eprint/107577

	Text BAB_IV.pdf Restricted to Registered users only Download (2MB)
	Text Bab_I.pdf Restricted to Registered users only Download (1MB)
	Text cover.pdf Restricted to Registered users only Download (1MB)
	Text BAB_V.pdf Restricted to Registered users only Download (1MB)
	Text Bab_II.pdf Restricted to Registered users only Download (1MB)
	Text BAB_III.pdf Restricted to Registered users only Download (1MB)
	Text daftar_pustaka.pdf Restricted to Registered users only Download (1MB)
	Text kata_pengantar,_daftar_isi,_abstrak.pdf Restricted to Registered users only Download (1MB)
	Text persetujuan_pdf.pdf Restricted to Registered users only Download (2MB)
	Text pengesahan.pdf Restricted to Registered users only Download (2MB)
	Text persetujuan.pdf Restricted to Registered users only Download (2MB)

Actions (login required)

View Item