PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MALANG DAN SURABAYA
ABSTRACT: This research is
aimed to figure out the effect organization cultures with auditor’s job
performance of KAP in Malang and Surabaya. This research uses questionnaire and
sampling data uses purposive sampling method. This research also using of 60
from 119 auditors of 5 KAP in Malang and 5 KAP in Surabaya. Data analysis using
Multiple Linier Regression with SPSS 15. The result of this research shown
Power distance variable (X1), Individualism (X2), Masculinity (X3), and
Uncertainty avoidance (X4) are affected simultaneously with Auditor’s job
performance (Y), but in partial way only Individualism (X2) which are really
affected significantly with Auditor’s job performance (Y), while Power distance
variable (X1), Masculinity (X3) and Uncertainty avoidance (X4) are not
affected significantly.
Penulis: Ariyanti Dwi
Hartidah, Unti Ludigdo
Kode Jurnal: jpakuntansidd1000041