PENGARUH INDEPENDENSI, KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR

PONGUTAN, CITRA KASI RO’SON (2014) PENGARUH INDEPENDENSI, KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR. Other thesis, UPN "Veteran" Yogyakarta.

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Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji pengaruh independensi, komitmen organisasi, gaya kepemimpinan, dan locus of control terhadap kinerja auditor. Populasi penelitian ini adalah auditor yang bekerja pada 9 KAP di kota Yogyakarta. Sampel penelitan ini yaitu 36 auditor yang terdapat pada 4 KAP di Yogyakarta. Pemilihan sampel menggunakan metode convenience sampling dan analisis data menggunakan analisis regresi berganda dengan program SPSS versi 16.00. Variabel yang digunakan dalam penelitian ini ialah variabel independensi, variabel komitmen organisasi, variabel gaya kepemimpinan, dan variabel locus of control. Dari hasil penelitian didapat bahwa variabel independensi, komitmen organisasi, gaya kepemimpinan, dan locus of control secara simultan berpengaruh signifikan terhadap kinerja auditor. Secara parsial, hanya variabel locus of control yang berpengaruh signifikan terhadap kinerja auditor. Sedangkan variabel independensi, komitmen organisasi, dan gaya kepemimpinan secara parsial tidak berpengaruh terhadap kinerja auditor. Kata Kunci : Independensi, Komitmen Organisasi, Gaya Kepemimpinan, Locus of Control, Kinerja Auditor. ABSTRACT The purpose of this study was to examine the effect of Independence, Organization Commitment, Leadership Style, and Locus of Control on performance auditor. The study population is the auditor who worked on KAP in the city of Yogyakarta. Sample of this research is that there are 36 auditors in 9 KAP. Using a convenience sampling method and data analysis using multiple regres-sion analysis using SPSS version 16.00. Variables used in this study is the Independence, Organization Commitment, Leadership Style, and Locus of Control. The results obtained from the variable Independence, Organization Commitment, Leadership Style, and Locus of Control in simultaneously have a significant impact on the performance of auditors. In partially only variable locus of control have significant impact on the performance of auditors. While, variable independence, organization commitment, and leadership style in partially have not significant impact performance of auditors. Keywords : Independence, Organization Commitment, Leadership Style, Locus ofControl, Performance of Auditors

Item Type: Thesis (Other)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Ratna Sufiatin
Date Deposited: 29 Sep 2016 03:31
Last Modified: 29 Sep 2016 03:31
URI: http://eprints.upnyk.ac.id/id/eprint/6979

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