PENGARUH CORE SELF EVALUATIONS, INDEPENDENSI, STRUKTUR AUDIT, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK (KAP) DI LINGKUNGAN KORWIL SUMATERA BAGIAN TENGAH)
Keywords:
Auditor Perfomance, Core Self Evaluations, Locus of Control, Emotional Stability, Self-esteem, Self-efficacy, Independence, Audit Structure, Organizational CommitmentAbstract
The purpose of this research is to determine and evaluate the influence of Core self Evalutions (Locus of Control, Emotional Stability, Self-esteem, and Self-efficacy), Independence, Audit Structure, and Organizational Commitment on Auditor Performance. This research was conducted on Public Accountant Firms in the Regional Coordinator of central part Sumatera with 62 auditors as sample. The technique of collecting data is using questionnares. While the technique of analysis using multiple linear regression analysis. The results showed that Locus of Control, Self-efficacy, and Organizational commitment have positive effect on auditor performance. Emotional Stability, Self-esteem, Independence, and Audit structure have no positive effect on auditor performance.
Tujuan dari penelitian ini adalah untuk mengetahui dan mengevaluasi pengaruh Core Self Evaluations (Locus of Control, Emotional Stability, Self-esteem, dan Self-efficacy), Independensi, Struktur Audit, dan Komitmen Organisasi terhadap Kinerja Auditor. Penelitian ini dilakukan di Kantor Akuntan Publik di lingkungan koordinator wilayah Sumatera Bagian Tengah dengan sampel auditor sebanyak 62 orang. Teknik pengumpulan data menggunakan teknik kuesioner. Sedangkan teknik analisa data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Locus of Control, Self-efficacy, dan Komitmen Organisasi berpengaruh positif terhadap Kinerja Auditor. Emotional Stability, Self-esteem, Independensi, dan Struktur audit tidak berpengaruh positif terhadap Kinerja Auditor.
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References
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Alvaro Amaral Menezes., 2008, Analisis Dampak Locus Of Control Terhadap Kinerja dan Kepuasan Kerja Internal Auditor, Tesis, Universitas Diponegoro, Semarang.
Barrick, Murray R., Mount, Michael K., 1991, The Big Five Personality Dimensions and Job Performance: A Meta-Analysis, Personel Psychology, Vol. 44, pp: (1-26).
Cecilia Engko., 2008, Pengaruh Kepuasan Kerja Terhadap Kinerja Individual Dengan Self Esteem dan Self Efficacy Sebagai Variabel Intervening, Jurnal Bisnis dan Akuntansi, Vol. 10, No.1, April 2008, hal. 1-12.
Chang, Chu-Hsiang., Ferris, D. Lance., Johnson, Russel E., Rosen, Christopher C., Tan, James A., 2012, Core Self-Evaluations: A Review and Evaluation of the Literature, Journal of Management, Vol. 38 No. 1, January 2012, pp: (81-128)
Chen, Jui-Chen., Silverthorne, Colin., 2008, The Impact of Locus of Control on Job Stress, Job Performance and Job Satisfaction in Taiwan, Leadership & Organization Development Journal, Vol. 29, pp: (572-582).
Damayanti, N.N.S.,R., Wirakusuma, Made Gede., Wirama, Dewa Gede., 2015, Pengaruh Sifat Kepribadian Model Core Self Evaluations Pada Kinerja Auditor Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Bali, E-Jurnal Ekonomi dan Bisnis, Universitas Udayana, hal. 361-380.
Dewi, Pradnya IGAG., Suardhika, Sadha IM., Budiasih, IGAN., 2015, Pengaruh Big Five Personality Pada Kinerja Auditor Kantor Akuntan Publik Provinsi Bali, Jurnal Ilmiah Akuntansi dan Bisnis, Vol. 10, No. 1, hal. 19-27.
Djalil, Muslim A., 2003, Persepsi Auditor Tentang Pengaruh Struktur Audit dan Prinsip Organisasional Terhadap Konflik dan Ambiguitas Peran, Jurnal Mon Mata, Vol 5, No. 2, Desember 2003, hal. 146-162.
Erez, Amir., Judge, Timothy A., 2001, Relationship of Core Self-Evaluations to Goal Setting, Motivation, and Performance, Journal of Applied Psychology, Vol. 86, pp: (1270-1279).
Feist, Jess., Feist, Gregory J., 2009, Theories of Personality, McGraw Hill, New York.
Fisher, R.T., 1995, Role Stress, the Type A Behaviour Pattern, and External Auditor Job Satisfaction and Performance, Tesis, Lincoln University, New Zealand.
Ichwan Maulana., Zirman., Alfiati Silfi., 2012, Pengaruh Struktur Audit, Konflik Peran, Ketidakjelasan Peran dan Locus Of Control Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru dan Batam), Jurnal Akuntansi dan Keuangan Indonesia, Vol. 5, hal. 139-155.
Institut Akuntan Publik Indonesia (IAPI)., 2011, Standar Profesional Akuntan Publik, Salemba Empat, Jakarta.
International Organization of Supreme Audit Institutions (INTOSAI)., 2004, Performance Audit Guidelines: ISSAI 3000 – 3100
Iqbal, Yaser., 2012, Impact of Core Self Evaluation (CSE) On Job Satisfaction in Education Sector of Pakistan, Journal of Global Strategic Management, Vol. 6, No.2, December 2012, pp: (132-139).
Jaramillo, Fernando., Mulki, Jay Prakash., Marshall, Greg W., 2005, A Meta-Analysis of the Relationship Between Organizational Commitment and Salesperson Job Performance, Journal of Business Research, Vol. 58, February 2005, pp: (705-714).
Judge, Timothy A., Bono, Joyce E., 2001, Relationship of Core Self-Evaluations Traits---Self-Esteem, Generalized Self-Efficacy, Locus of Control, and Emotional Stability---With Job Satisfaction and Job Performance: A Meta-Analysis, Journal of Applied Psychology, Vol. 86, No. 1, pp: (80-92).
Judge, Timothy A., Locke, Edwin A., Durham, C.C., 1997, The Dispositional Causes of Job Satisfaction: A Core Evaluations Approach, Research in Organizational Behavior, Vol. 19, pp: (151-188).
Ketchand, Alice A., Strawser, Jerry R., 2001, Multiple Dimensions of Organizational Commitment: Implications for Future Accounting Research. Behavioral Research in Accounting, Vol. 13, No. 1, February 2001, pp: (221-251).
Luthans, Fred., 2006, Perilaku Organisasi, Edisi 10, Diterjemahkan oleh Vivin Andhika, Yuwono, Shekar Purwanti, Tu Arie P dan Winong Rosari, Andi Offset, Yogyakarta.
Mathis, Robert L., Jackson, John H., 2011, Human Resources Management, Thirteenth Edition, South-Western Cengage Learning.
Mowday, Richard T., Steers, Richard M., Porter, Lyman W., 1979, The Measure of Organizational Commitment, Journal Vocational Behaviour, Vol. 14, pp: (224-247).
Mulyadi., 2010, Auditing, Edisi 6, Buku 1, Cetakan Ketujuh, Salemba Empat, Jakarta.
Nahariah Jaffar., Hasnah Haron., Takiah Moh. Iskandar., Arfah Salleh., 2011, Fraud Risk Assesment and Detection of Fraud: The Moderating Effect of Personality, International Journal of Business and Management, Vol. 6, No. 7, July 2011, pp: (40-50).
Nur Chasanah., 2008, Analisis Pengaruh Empowerment, Self-Efficacy dan Budaya Organisasi Terhadap Kepuasan Kerja Dalam Meningkatkan Kinerja Karyawan (Studi Empiris pada Karyawan PT. Mayora Tbk Regional Jateng dan DIY), Tesis, Universitas Diponegoro, Semarang.
Rahmania, P.N., Ika Yuniar C., 2012, Hubungan Antara Self-Esteem dengan Kecenderungan Body Dysmorphic Disorder Pada Remaja Putri, Jurnal Psikologi Klinis dan Kesehatan Mental, Vol. 1, No. 2, Juni 2012, hal. 110-117, Universitas Airlangga, Surabaya.
Ratno Purnomo., Sri Lestari., 2010, Pengaruh Kepribadian, Self-Efficacy, dan Locus of Control Terhadap Persepsi Kinerja Usaha Skala Kecil dan Menengah, Jurnal Bisnis dan Ekonomi, Vol. 17, No. 2, September 2010, hal. 144-160, Universitas Jenderal Soedirman, Purwokerto.
Retno Suharyanti., 2003, Pengaruh Self-Efficacy, Assertiveness, dan Self-Esteem Terhadap Keinginan Auditor Berpindah Kerja Dengan Mediasi Tekanan Kerja dan Kepuasan Kerja, Tesis, Universitas Diponegoro, Semarang.
Rina Ani Sapariyah., 2011. Pengaruh Good Governance dan Independensi Auditor terhadap Kinerja Auditor dan Komitmen Organsisasi. Survey pada KAP di Surakarta, Naskah Publikasi, STIE AUB, Surakarta.
Robbins, Stephen P., Judge, Timothy A., 2008, Perilaku Organisasi, Edisi 12, Buku 1, Diterjemahkan oleh Diana Angelica, Ria Cahyani, dan Abdul Rosyid, Salemba Empat, Jakarta.
Rotter, Julian B., 1966, Generalized Expectancies For Internal Versus External Control of Reinforcement, Psychological Monographs: General and Applied, Vol. 80, No.1, pp: (1-28), University of Connecticut.
Salju., Rismawati., Bachtiar., 2014, Pengaruh Kompetensi dan Independensi Terhadap Kinerja Auditor Pemerintah Kabupaten Luwu Timur, Jurnal Equilibrium, Vol. 04, No. 02, Juli 2014, hal. 100-123.
Sandy Alfianto., Dhini Suryandri., 2015, Pengaruh Profesionalisme, Komitmen Organisasi Dan Struktur Audit Terhadap Kinerja Auditor, Accounting Analysis Journal, Vol. 4 No. 1, hal. 1-9, Universitas Negeri Semarang.
Siders, Mark A., George, Gerard., Dharwadkar, Ravi., 2001, The Relationship of Internal and External Commitment Foci to Objective Job Performance Measures, Academy of Management Journal, Vol. 44, No. 3, June 2001, pp: (570-579).
Siti Jamilah., Zaenal Fanani., Grahita Chandrarin., 2007, Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas Terhadap Audit Judgment, dalam Simposium Nasional Akuntansi (SNA) X Universitas Hasanudin, 26-28 Juli 2007, hal. 1-30, Makassar.
Sugiyono., 2010, Metode Penelitian Bisnis, CV. Alfabeta, Bandung.
Suliyanto., 2006, Metode Riset Bisnis, Andi Offset, Yogyakarta.
Takiah Moh. Iskandar., Zuraidah Moh. Sanusi., 2011, Assesing the Effects of Self-Efficacy and Task Complexity on Internal Control Audit Judgement, Asian Academy of Management Journal of Accounting and Finance, Vol. 7, pp: (29-52).
Talat Islam., 2012, Does Organisational Commitment Enhance the Relationship between Job Involvement and In-role Performance?, SA Journal of Human and Resource Management, Vol. 10, No. 2, pp: (1-9).
Trisnaningsih S., 2007, Independensi Auditor dan Komitmen Organisasi Sebagai Mediasi Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan dan Budaya Organisasi Terhadap Kinerja Auditor, dalam Simposium Nasional Akuntansi (SNA) X, Universitas Hasanudin, 26-28 Juli 2007, hal. 1-56, Makassar.
Veronica Prasetya., Handayani, Dwi., Theresia Purbandari., 2013, Peran Kepuasan Kerja, Self Esteem, Self Efficacy Terhadap Kinerja Individual, Jurnal Riset Manajemen dan Akuntansi, Vol. 1, No. 1, Februari 2013, hal. 59-69.
Wibowo., 2014, Perilaku Dalam Organisasi, Rajawali Pers, Jakarta.
Wood, Robert., Bandura, Albert., 1989, Social Cognitive Theory of Organizational Management, Academy of Management Review, Vol. 14, No. 3, pp: (361-384).
Yousef, Darwish A., 2000, Organizational Commitment: A Mediator of the Relationships of Leadership Behavior With Job Satisfaction and Performance in A Non-Western Country, Journal of Managerial Psychology, Vol.15, No.1,2000, pp: (6-28).
Yulius Jogi Christiawan., 2002, Kompetensi dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris, Jurnal Akuntansi & Keuangan, Vol. 4, No. 2, November 2002, hal. 79-92.
Yuskar., Selly Devisia., 2011, Pengaruh Independensi Auditor, Komitmen Organisasi, Pemahaman Good Governance, Integritas Auditor, Budaya Organisasi, Dan Etos Kerja Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Big Four Yang Berafiliasi Di Indonesia Tahun 2011), dalam Simposium Nasional Akuntansi (SNA) XIV Universitas Syiah Kuala, 21-22 Juli 2011, hal. 1-21, Banda Aceh.
Zaenal Fanani., Rheny Afriana Hanif., Bambang Subroto., 2008, Pengaruh Struktur Audit, Konflik Peran, Dan Ketidakjelasan Peran Terhadap Kinerja Auditor, Jurnal Akuntansi dan Keuangan Indonesia, Vol. 5, No. 2, Desember 2008, hal. 139-155.
Alvaro Amaral Menezes., 2008, Analisis Dampak Locus Of Control Terhadap Kinerja dan Kepuasan Kerja Internal Auditor, Tesis, Universitas Diponegoro, Semarang.
Barrick, Murray R., Mount, Michael K., 1991, The Big Five Personality Dimensions and Job Performance: A Meta-Analysis, Personel Psychology, Vol. 44, pp: (1-26).
Cecilia Engko., 2008, Pengaruh Kepuasan Kerja Terhadap Kinerja Individual Dengan Self Esteem dan Self Efficacy Sebagai Variabel Intervening, Jurnal Bisnis dan Akuntansi, Vol. 10, No.1, April 2008, hal. 1-12.
Chang, Chu-Hsiang., Ferris, D. Lance., Johnson, Russel E., Rosen, Christopher C., Tan, James A., 2012, Core Self-Evaluations: A Review and Evaluation of the Literature, Journal of Management, Vol. 38 No. 1, January 2012, pp: (81-128)
Chen, Jui-Chen., Silverthorne, Colin., 2008, The Impact of Locus of Control on Job Stress, Job Performance and Job Satisfaction in Taiwan, Leadership & Organization Development Journal, Vol. 29, pp: (572-582).
Damayanti, N.N.S.,R., Wirakusuma, Made Gede., Wirama, Dewa Gede., 2015, Pengaruh Sifat Kepribadian Model Core Self Evaluations Pada Kinerja Auditor Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Bali, E-Jurnal Ekonomi dan Bisnis, Universitas Udayana, hal. 361-380.
Dewi, Pradnya IGAG., Suardhika, Sadha IM., Budiasih, IGAN., 2015, Pengaruh Big Five Personality Pada Kinerja Auditor Kantor Akuntan Publik Provinsi Bali, Jurnal Ilmiah Akuntansi dan Bisnis, Vol. 10, No. 1, hal. 19-27.
Djalil, Muslim A., 2003, Persepsi Auditor Tentang Pengaruh Struktur Audit dan Prinsip Organisasional Terhadap Konflik dan Ambiguitas Peran, Jurnal Mon Mata, Vol 5, No. 2, Desember 2003, hal. 146-162.
Erez, Amir., Judge, Timothy A., 2001, Relationship of Core Self-Evaluations to Goal Setting, Motivation, and Performance, Journal of Applied Psychology, Vol. 86, pp: (1270-1279).
Feist, Jess., Feist, Gregory J., 2009, Theories of Personality, McGraw Hill, New York.
Fisher, R.T., 1995, Role Stress, the Type A Behaviour Pattern, and External Auditor Job Satisfaction and Performance, Tesis, Lincoln University, New Zealand.
Ichwan Maulana., Zirman., Alfiati Silfi., 2012, Pengaruh Struktur Audit, Konflik Peran, Ketidakjelasan Peran dan Locus Of Control Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru dan Batam), Jurnal Akuntansi dan Keuangan Indonesia, Vol. 5, hal. 139-155.
Institut Akuntan Publik Indonesia (IAPI)., 2011, Standar Profesional Akuntan Publik, Salemba Empat, Jakarta.
International Organization of Supreme Audit Institutions (INTOSAI)., 2004, Performance Audit Guidelines: ISSAI 3000 – 3100
Iqbal, Yaser., 2012, Impact of Core Self Evaluation (CSE) On Job Satisfaction in Education Sector of Pakistan, Journal of Global Strategic Management, Vol. 6, No.2, December 2012, pp: (132-139).
Jaramillo, Fernando., Mulki, Jay Prakash., Marshall, Greg W., 2005, A Meta-Analysis of the Relationship Between Organizational Commitment and Salesperson Job Performance, Journal of Business Research, Vol. 58, February 2005, pp: (705-714).
Judge, Timothy A., Bono, Joyce E., 2001, Relationship of Core Self-Evaluations Traits---Self-Esteem, Generalized Self-Efficacy, Locus of Control, and Emotional Stability---With Job Satisfaction and Job Performance: A Meta-Analysis, Journal of Applied Psychology, Vol. 86, No. 1, pp: (80-92).
Judge, Timothy A., Locke, Edwin A., Durham, C.C., 1997, The Dispositional Causes of Job Satisfaction: A Core Evaluations Approach, Research in Organizational Behavior, Vol. 19, pp: (151-188).
Ketchand, Alice A., Strawser, Jerry R., 2001, Multiple Dimensions of Organizational Commitment: Implications for Future Accounting Research. Behavioral Research in Accounting, Vol. 13, No. 1, February 2001, pp: (221-251).
Luthans, Fred., 2006, Perilaku Organisasi, Edisi 10, Diterjemahkan oleh Vivin Andhika, Yuwono, Shekar Purwanti, Tu Arie P dan Winong Rosari, Andi Offset, Yogyakarta.
Mathis, Robert L., Jackson, John H., 2011, Human Resources Management, Thirteenth Edition, South-Western Cengage Learning.
Mowday, Richard T., Steers, Richard M., Porter, Lyman W., 1979, The Measure of Organizational Commitment, Journal Vocational Behaviour, Vol. 14, pp: (224-247).
Mulyadi., 2010, Auditing, Edisi 6, Buku 1, Cetakan Ketujuh, Salemba Empat, Jakarta.
Nahariah Jaffar., Hasnah Haron., Takiah Moh. Iskandar., Arfah Salleh., 2011, Fraud Risk Assesment and Detection of Fraud: The Moderating Effect of Personality, International Journal of Business and Management, Vol. 6, No. 7, July 2011, pp: (40-50).
Nur Chasanah., 2008, Analisis Pengaruh Empowerment, Self-Efficacy dan Budaya Organisasi Terhadap Kepuasan Kerja Dalam Meningkatkan Kinerja Karyawan (Studi Empiris pada Karyawan PT. Mayora Tbk Regional Jateng dan DIY), Tesis, Universitas Diponegoro, Semarang.
Rahmania, P.N., Ika Yuniar C., 2012, Hubungan Antara Self-Esteem dengan Kecenderungan Body Dysmorphic Disorder Pada Remaja Putri, Jurnal Psikologi Klinis dan Kesehatan Mental, Vol. 1, No. 2, Juni 2012, hal. 110-117, Universitas Airlangga, Surabaya.
Ratno Purnomo., Sri Lestari., 2010, Pengaruh Kepribadian, Self-Efficacy, dan Locus of Control Terhadap Persepsi Kinerja Usaha Skala Kecil dan Menengah, Jurnal Bisnis dan Ekonomi, Vol. 17, No. 2, September 2010, hal. 144-160, Universitas Jenderal Soedirman, Purwokerto.
Retno Suharyanti., 2003, Pengaruh Self-Efficacy, Assertiveness, dan Self-Esteem Terhadap Keinginan Auditor Berpindah Kerja Dengan Mediasi Tekanan Kerja dan Kepuasan Kerja, Tesis, Universitas Diponegoro, Semarang.
Rina Ani Sapariyah., 2011. Pengaruh Good Governance dan Independensi Auditor terhadap Kinerja Auditor dan Komitmen Organsisasi. Survey pada KAP di Surakarta, Naskah Publikasi, STIE AUB, Surakarta.
Robbins, Stephen P., Judge, Timothy A., 2008, Perilaku Organisasi, Edisi 12, Buku 1, Diterjemahkan oleh Diana Angelica, Ria Cahyani, dan Abdul Rosyid, Salemba Empat, Jakarta.
Rotter, Julian B., 1966, Generalized Expectancies For Internal Versus External Control of Reinforcement, Psychological Monographs: General and Applied, Vol. 80, No.1, pp: (1-28), University of Connecticut.
Salju., Rismawati., Bachtiar., 2014, Pengaruh Kompetensi dan Independensi Terhadap Kinerja Auditor Pemerintah Kabupaten Luwu Timur, Jurnal Equilibrium, Vol. 04, No. 02, Juli 2014, hal. 100-123.
Sandy Alfianto., Dhini Suryandri., 2015, Pengaruh Profesionalisme, Komitmen Organisasi Dan Struktur Audit Terhadap Kinerja Auditor, Accounting Analysis Journal, Vol. 4 No. 1, hal. 1-9, Universitas Negeri Semarang.
Siders, Mark A., George, Gerard., Dharwadkar, Ravi., 2001, The Relationship of Internal and External Commitment Foci to Objective Job Performance Measures, Academy of Management Journal, Vol. 44, No. 3, June 2001, pp: (570-579).
Siti Jamilah., Zaenal Fanani., Grahita Chandrarin., 2007, Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas Terhadap Audit Judgment, dalam Simposium Nasional Akuntansi (SNA) X Universitas Hasanudin, 26-28 Juli 2007, hal. 1-30, Makassar.
Sugiyono., 2010, Metode Penelitian Bisnis, CV. Alfabeta, Bandung.
Suliyanto., 2006, Metode Riset Bisnis, Andi Offset, Yogyakarta.
Takiah Moh. Iskandar., Zuraidah Moh. Sanusi., 2011, Assesing the Effects of Self-Efficacy and Task Complexity on Internal Control Audit Judgement, Asian Academy of Management Journal of Accounting and Finance, Vol. 7, pp: (29-52).
Talat Islam., 2012, Does Organisational Commitment Enhance the Relationship between Job Involvement and In-role Performance?, SA Journal of Human and Resource Management, Vol. 10, No. 2, pp: (1-9).
Trisnaningsih S., 2007, Independensi Auditor dan Komitmen Organisasi Sebagai Mediasi Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan dan Budaya Organisasi Terhadap Kinerja Auditor, dalam Simposium Nasional Akuntansi (SNA) X, Universitas Hasanudin, 26-28 Juli 2007, hal. 1-56, Makassar.
Veronica Prasetya., Handayani, Dwi., Theresia Purbandari., 2013, Peran Kepuasan Kerja, Self Esteem, Self Efficacy Terhadap Kinerja Individual, Jurnal Riset Manajemen dan Akuntansi, Vol. 1, No. 1, Februari 2013, hal. 59-69.
Wibowo., 2014, Perilaku Dalam Organisasi, Rajawali Pers, Jakarta.
Wood, Robert., Bandura, Albert., 1989, Social Cognitive Theory of Organizational Management, Academy of Management Review, Vol. 14, No. 3, pp: (361-384).
Yousef, Darwish A., 2000, Organizational Commitment: A Mediator of the Relationships of Leadership Behavior With Job Satisfaction and Performance in A Non-Western Country, Journal of Managerial Psychology, Vol.15, No.1,2000, pp: (6-28).
Yulius Jogi Christiawan., 2002, Kompetensi dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris, Jurnal Akuntansi & Keuangan, Vol. 4, No. 2, November 2002, hal. 79-92.
Yuskar., Selly Devisia., 2011, Pengaruh Independensi Auditor, Komitmen Organisasi, Pemahaman Good Governance, Integritas Auditor, Budaya Organisasi, Dan Etos Kerja Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Big Four Yang Berafiliasi Di Indonesia Tahun 2011), dalam Simposium Nasional Akuntansi (SNA) XIV Universitas Syiah Kuala, 21-22 Juli 2011, hal. 1-21, Banda Aceh.
Zaenal Fanani., Rheny Afriana Hanif., Bambang Subroto., 2008, Pengaruh Struktur Audit, Konflik Peran, Dan Ketidakjelasan Peran Terhadap Kinerja Auditor, Jurnal Akuntansi dan Keuangan Indonesia, Vol. 5, No. 2, Desember 2008, hal. 139-155.
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2018-03-31
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