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INDEPENDENSI AUDITOR DAN KOMITMEN ORGANISASI SEBAGAI MEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE, GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR
Universitas Pembangunan Nasional (UPN) “Veteran” Jawa Timur
[Jurnal Akuntansi Manajemen dan Keprilakuan – SNA 10]
Behavioral accounting research (behavior) about leadership styles, organizational culture, and organizational commitment on the performance of auditors at the company’s manufacturing businesses have often done, but still rarely carried out research on the company’s non-manufacturing businesses, such as KAP with the independent auditor respondents. Therefore, by referring to the theory of Otley (1980), then the central issue of this study were: (1) The researcher wants to prove empirically, whether the independence of auditors and organizational commitment as intervening variables will mediate the influence of an understanding of good governance, leadership style and organizational culture the performance of auditors. (2) Develop and conduct further review of past research that is still controversial. The results of this study are expected to contribute to the development of accounting theory in the field of behavioral auditing.
The population of this study is the auditor who worked on the KAP, which spread all over Indonesia. The number of KAP in Indonesia recorded in Directory Indonesia Institute of Accountants (IAI) Compartment Public Accounting Firm by 2006 there were 463 public accountant 1058. The sample this research is that there are 510 auditors for 53 of KAP. Using purposive sampling method sampling and analysis of research data using SEM (Structural Equation Models) AMOS program 6.
The results of this study indicate that 1) the understanding of good governance does not directly influence the performance of the auditor, but rather an indirect effect through the independence of auditors. 2) leadership style directly affects the performance of the auditor, but the commitment of the organization is not an intervening variable in the relationship between leadership style on the performance of auditors. 3) Cultural organizations do not directly influence the performance of the auditor, but indirectly organizational commitment mediate the relationship between organizational culture on the performance of auditors.
Key words: Understanding good governance, leadership style, organizational culture, auditor independence, organizational commitment, performance auditors.