PENGARUH PROFESIONALISME TERHADAP KOMITMEN ORGANISASI DALAM UPAYA MENINGKATKAN KINERJA AUDITOR (STUDI PADA KANTOR PERWAKILAN BPK-RI PROVINSI ACEH)
ABSTRACT: This research is
done at BPK branch office Aceh
Province which aim is to know how big
the influence of professionalism and organization commitment toward auditor
performance at BPK branch office Aceh Province, and to know if there is or no
influence of professionalism to organization commitment at BPK branch office
Aceh Province either simultaneously or partially.
This research use sample method. Respondens of this research are the
auditors at BPK branch office Aceh Province.
The objective of this research is to be able to seek the correlation of
professionalism to organization commitment
and auditor performance with 44 auditors samples of populations 78 auditors who
is taken at stratifide random sampling. Technics of data analysis the used is
path analysis. The analysis indicate that beta scor for the influence of X₁ to
X₂ is 0,379, X₁ to Y is 0,485 and X₂ to Y is 0,032.
Result of this research indicate that auditor professionalism and
organization commitment have significan influence toward auditors performance
at BPK branch office Aceh Province by simultaneously. Partially, auditor
professionalism have influence to organization commitment and auditors
performance at BPK branch office Aceh Province, but do not have influence the
organization commitment to auditors performance at BPK branch office Aceh
Province by parsially.
Keyword: professionalism,
organization commitment, and auditors performance
Penulis: Victor D. Siahaan
Kode Jurnal: jpakuntansidd1000096
