PENGARUH INTEGRITAS AUDITOR, PEMAHAMAN GOOD GOVERNANCE, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI

  • Ni Kadek Ayu Candradewi Universitas Hindu Indonesia
  • I Putu Deddy Samtika Putra Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v3i1.2307
Keywords: Auditor integrity, understanding of good governance, organizational culture and auditor performance

Abstract

Auditor performance can be defined by the ability or capacity of an auditor to
produce or provide audit results or findings from an audit activity based on responsibility
and also financial management carried out in a particular audit team. This research is
intended to be able to carry out testing how the influence of auditor integrity,
understanding of good governance, and organizational culture on auditor performance.
The population in this study is a Public Accounting Firm in the Province of Bali. This
research is quantitative, and while the sampling technique uses purposive sampling
method, with this research sample obtained and selected is 48 auditors. The analytical
method used in this research is multiple linear regression analysis. The hypothesis was
tested using t-test with a significance level of 5%. Based on the analysis test results
simultaneously auditor integrity, understanding of good governance, and organizational
culture have a significant and positive influence on auditor performance. Partially, auditor
integrity, understanding of good governance, and organizational culture have a significant
and positive influence on auditor performance

Published
2022-01-25
How to Cite
Candradewi, N. K. A., & Samtika Putra, I. P. D. (2022). PENGARUH INTEGRITAS AUDITOR, PEMAHAMAN GOOD GOVERNANCE, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI. Hita Akuntansi Dan Keuangan, 3(1), 285-295. https://doi.org/10.32795/hak.v3i1.2307
Issue
Vol. 3 No. 1 (2022): Hita Akuntansi dan Keuangan
Section
Articles