Pengaruh organizational commitment, leadership style, dan role ambiguity terhadap kinerja auditor dengan organizational culture pemoderasi
P Penelitian ini bertujuan untuk menganalisa pengaruh organizational commitment,leadership style, dan role ambiguity terhadap kinerja auditor serta untuk mengetahuiapakah organizational culture memoderasi pengaruh antara organizational commitment,leadership style, dan role ambiguity terhadap kinerja auditor. Sampel pada penelitian yangditeliti ini adalah 112 responden yang merupakan akuntan publik yang bekerja di KantorAkuntan Publik di DKI Jakarta. Metode yang digunakan regresi linear berganda, data diproses menggunakan SPSS 24. Hasil penelitian berikut ini antara lain: (1) Organizationalcommitment tidak berpengaruh terhadap kinerja auditor (2) Leadership style berpengaruhpositif dan signifikan terhadap kinerja auditor (3) Role ambiguity berpengaruh negatif dansignifikan terhadap kinerja auditor (4) Organizational culture tidak memoderasi pengaruhorganizational commitment terhadap kinerja auditor (5) Organizational culturememperkuat pengaruh leadership style terhadap kinerja auditor (6) Organizational culturememperlemah pengaruh role ambiguity terhadap kinerja auditor
T The purpose of this study was to analyze the influence of organizational commitment,leadership style, and role ambiguity to auditor’s performance and to determine whetherorganizational culture moderates the influence of organizational commitment, leadershipstyle, and role ambiguity to auditor’s performance. The research sample studied were 112respondents who are public accountants who work in Public Accounting Firms in DKIJakarta. The method used is multiple linear regression, and the data is processed usingSPSS 24. The results of this study are: (1) Organizational commitment had no influenceto auditor’s performance (2) Leadership style had a positive and significant influence toauditor’s performance (3) Role ambiguity had a negative influence and significant toauditor’s performance (4) Organizational culture does not moderate the influence oforganization commitment to auditor’s performance (5) Organizational culturestrengthens the influence of leadership style to auditor’s performance (6) Organizationalculture weakens the influence of role ambiguity to auditor’s performance