Analysis of The Effect of Indendence and Organizational Commitment on Auditor Performance at The Jayapura City Inspectorate Office

Authors

  • Ambriani Amir Universitas Yapis Papua
  • Entar Sutisman Universitas Yapis Papua
  • Sahrul Ponto Universitas Yapis Papua

DOI:

https://doi.org/10.58812/wsshs.v1i06.513

Keywords:

Independence, Organizational Commitment, Auditor Performance

Abstract

This study aims to obtain empirical evidence and analyze the effect of organizational commitment on auditor performance at the Jayapura City Inspectorate Office. This research is a type   of research that tests hypotheses that aims to examine the relationship between the dependent variable, namely auditor performance, with the independent variables of organizational commitment and independence. In data collection, questionnaires were used as the main instrument through field studies at the Jayapura City Inspectorate Office of Papua Province. Research is descriptive with a quantitative approach, focusing on analyzing numerical data to get accurate conclusions. The research period was carried out for 3 months, from November 2023 to January 2024, involving all auditors at the Jayapura City Inspectorate Office. The results showed that increasing organizational commitment and auditor independence at the Jayapura City Inspectorate Office significantly contributed to improving auditor performance

References

Mulyadi, Auditing. Jakarta: Salemba Empat, 2022.

A. Rohmatiah and D. N. Amadi, “PENGARUH PROFESIONALISME, KOMPETENSI, KOMITMEN ORGANISASI, INDEPENDENSI DAN INTEGRITAS AUDITOR TERHADAP KUALITAS HASIL AUDIT PADA INSPEKTORAT KABUPATEN NGAWI ,” in SNasPPM: Prosiding Seminar Nasional Penelitian dan Pengabdian Masyarkat, 2020.

M. A. S. Faiz, “PENGARUH INDEPENDENSI, KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PEMERINTAH,” UPN Veteran Jatim, Jawa Timur, 2022.

S. Wenchun, “PENGARUH INDEPENDENSI DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI PADA INSPEKTORAT PROVINSI SULAWESI UTARA),” Jurnal Manajemen dan Bisnis, vol. 4, no. 1, 2019.

I. Bastian, Akuntansi Sektor Publik. Jakarta: Erlangga, 2001.

T. Harhinto, “Pengaruh Keahlian dan Independensi Terhadap Kualitas Audit Studi Empiris Pada KAP di Jawa Timur,” Universitas Diponegoro, Semarang, 2004.

Sopiah, Perilaku Organisasi. Yogyakarta: Andi, 2008.

P. E. Spector, Industrial and Organizational Psychology : Research and Practice , 2nd ed. New York: John Wilye & Sons, Inc, 2000.

S. Lee, J. Creswell, and N. J. Allen, Foundations of Behavioral Research, 4th ed. Orlando: Hartcourt Brace College Publishers, 2000.

R. Kosasih, eranan dan Fungsi Internal Auditor, 3rd ed. Bandung: Eresco, 2000.

V. A. Sari, “Pengaruh Profesionalisme, Independensi, Komitmen Organisasi, Dan Spiritual Intelligence Terhadap Kinerja Auditor Dimasa Pandemi Covid-19 pada Kantor Akuntan Publik Kota Semarang,” Jurnal Ilmiah Sultan Agung Universitas Islam Sultan Agung, 2022.

S. Salju, R. Rismawati, and M. D. Bachtiar, “Pengaruh Kompetensi dan Independensi Terhadap Kinerja Auditor Pemerintah Kabupaten Luwu Timur,” Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, vol. 4, no. 2, 2016.

I. Ghozali, “Aplikasi Analisis Multivariate dengan Program IBM SPSS. Yogyakarta: Universitas Diponegoro,” Edisi 9). Semarang: Badan Penerbit Universitas Diponegoro, vol. 490, 2018.

Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: Alfabeta, 2019.

I. Ghozali, Aplikasi Analisis Multivariete Dengan Program IBM SPSS, 8th ed. Semarang: Badan Penerbit Universitas Diponegoro, 2019.

Erlina, Metodologi Penelitian Bisnis: Untuk Akuntansi dan Manajemen, 2nd ed. Medan: USU Press, 2008.

U. Sekaran and R. Bougie, Research Methods For Business: A Skill Building Approach. New York: John Wiley and Sons,Inc., 2013.

A. L. Arumsari and I. K. Budiartha, “PENGARUH PROFESIONALISME AUDITOR, INDEPENDENSI AUDITOR, ETIKA PROFESI, BUDAYA ORGANISASI, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITORPADA KANTOR AKUNTAN PUBLIK DI BALI,” E-Jurnal Ekonomi danBisnis Universitas Udayana, vol. 5, no. 8, 2016.

Downloads

Published

2023-12-30

How to Cite

Amir, A., Sutisman, E., & Ponto, S. (2023). Analysis of The Effect of Indendence and Organizational Commitment on Auditor Performance at The Jayapura City Inspectorate Office. West Science Social and Humanities Studies, 1(06), 395~411. https://doi.org/10.58812/wsshs.v1i06.513

Issue

Vol. 1 No. 06 (2023): West Science Social and Humanities Studies

Section

Articles

License

Copyright (c) 2023 Ambriani Amir, Entar Sutisman, Sahrul Ponto

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.