Abstract
This study aims to examine the effect of auditor independence on leadership style and organizational culture on auditor performance with organizational commitment as an intervening variable. The data collection method in this study uses the questionnaire method by taking 102 respondents in the Public Accountant Firm in Pekanbaru, Padang and Medan. Data analysis is performed through path analysis. The results of this study indicate that: 1) Auditor independence significantly influences organizational commitment, 2) Independence significantly influences auditor performance, 3) Organizational Commitment cannot be used as an intervening variable for the influence of Independence variable with Auditor Performance, 4) Organizational Commitment has a significant effect on performance auditor, 5) Leadership Style has a significant effect on Organizational Commitment, 6) Leadership Style has a significant effect on Auditor Performance, 7) Organizational Commitment is not able to be an intervening variable for the influence of Leadership Style variable on auditor performance, 8) organizational culture has a significant effect on Organizational Commitment, 9) organizational culture significantly influence Auditor Performance, 10) Organizational Commitment can be used as an intervening variable for the influence of organizational culture variables on auditor performance
Highlights
This study aims to examine the effect of auditor independence on leadership style and organizational culture on auditor performance with organizational commitment as an mediating variable
The results of this study indicate that: 1) Auditor independence significantly influences organizational commitment, 2) Independence significantly influences auditor performance, 3) Organizational Commitment cannot be used as an intervening variable for the influence of Independence variable with Auditor Performance, 4) Organizational Commitment has a significant effect on performance auditor, 5) Leadership Style has a significant effect on Organizational Commitment, 6) Leadership Style has a significant effect on Auditor Performance, 7) Organizational Commitment is not able to be an mediating variable for the influence of Leadership Style variable on auditor performance, 8) organizational culture has a significant effect on Organizational Commitment, 9) organizational culture significantly influence Auditor Performance, 10) Organizational Commitment can be used as an mediating variable for the influence of organizational culture variables on auditor performance
Pengaruh Independensi Auditor dan Gaya Kepemimpinan Terhadap Kinerja Auditor Dengan Komitmen Organisasi Sebagai Variabel Intervening
Summary
Pengaruh Independensi Auditor Terhadap Komitmen Organisasi Sikap independensi ini mencerminkan sikap tidak bertentangan, tidak dapat dikendalikan, tidak memihak terhadap siapa pun atau bisa diartikan sebagai sikap jujur dalam memberikan opini atas kewajaran laporan keuangan. Seorang auditor dapat dikatakan memiliki sikap komitmen terhadap organisasinya jika ia merasa terlibat secara keseluruhan dan berkotribusi langsung dalam proses berjalannya organisasi tersebut (Mulyadi, 2014). Seorang auditor dapat dikatakan memiliki sikap komitmen terhadap organisasinya jika ia merasa terlibat secara keseluruhan dan berkotribusi langsung dalam proses berjalannya organisasi tersebut. Auditor yang memiliki sikap independensi yang tinggi dalam memberikan opini atas kewajaran laporan keuangan maka diindikasikan akan memberikan dampak atau pengaruh terhadap sikap masing-masing auditor untuk lebih berkomitmen dalam menjalankan tugas dan tanggung jawabnya (Safitri 2014). Auditor yang memiliki sikap independensi akan memberikan dampak atau pengaruh terhadap komitmen dalam menjalankan tugas dan tanggung jawabnya. Sejalan dengan penelitian yang pernah dilakukan Sapariyah (2011) mengatakan bahwa komitmen organisasi mampu menjadi variabel mediasi dari pengaruh independensi auditor terhadap kinerja auditor.
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