Pengaruh budaya organisasi, independensi, integritas dan pemahaman good corporate governance terhadap kinerja auditor
P enelitian ini membahas pengaruh Budaya Organisasi, Independensi, Integritas, dan Pemahaman Good Corporate Governance terhadap Kinerja Auditor. Budaya organisasi, independensi, integritas, dan pemahaman good corporate governance merupakan empat syarat yang harus dimiliki auditor sebelum melaksanakan audit. Teknik pengambilan sampel pada penelitian ini menggunakan pendekatan convenience sampling. Sampel dalam penelitian ini adalah 110 responden pada 15 Kantor Akuntan Publik yang terdaftar dalam PPAJP Sekretariat Jenderal Kementerian Keuangan di wilayah DKI Jakarta.Pengujian data dilakukan dengan menggunakan uji validitas, uji reliabilitas, uji heterokedastisitas, uji koefisien determinasi (r2), uji t dan uji analisis regresi berganda. Berdasarkan hasil penelitian disimpulkan bahwa budaya organisasi, independensi, integritas, dan pemahaman good corporate governance memiliki pengaruh yang signifikan terhadap kinerja auditor.
T his research discuss about the influence of organizational culture independence, integrity, good corporate governance understanding on auditor performance. Organizational culture, independence, integrity and good corporate governance understanding are the four conditions that must be owned before the auditor carrying out the audit. Sampling techniques on this research using approach convenience sampling. The sample in this study was 110 respondents in 15 public accountant registered in PPAJP the Secretariat-General of the Ministry of finance in the region of DKI Jakarta.This research using the test of validity, reliability test. Heterokedastisitas test, koefesien determinasi (r2) test, t test, multiple linear regression test. Based on the results of the study it was concluded that the organizational culture, independence, integrity and good corporate governance have a significant effect on auditor performance.