PENGARUH PROFESIONALISME DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING

STEFANY, VENNYSHA (2016) PENGARUH PROFESIONALISME DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING. Masters thesis, Universitas Andalas.

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Abstract

This study aimed to examine the effect of professionalism and organizational commitment to the auditor’s performance with job satisfaction as a intervening variable. The object researched is a auditor’s that works in public accountant firm at Jakarta. Techniques of data collection used a survey method by using questionnaire delivered directly. The sampling method used in this research is a sampling tables developed by Stephen Issac and William with the standard error (α) 10% of the population is 1,018 people. So the sample in this study is 217 people. Data were analyzed using simple regression analysis and path analysis, processed with SPSS for Windows version 17.0 The results showed that professionalism and organizational commitment partially significant effect on the auditors performance. Professionalism and organizational commitment the effect partially significant on job satisfaction. There is also a significant influence job satisfaction variable on the auditor’s performance. As an intervening variable, the job satisfaction is also affect the professionalism and organizational commitment to the performance of auditors. So from the top of seventh test the hypothesis, the hypotesis is acceptable overall. Based on this research the improve a job satisfaction of auditors, for enhance professionalism and organizational commitment that will ultimately affect the performance of auditors. Keywords: Professionalism, Organizational Commitment, Job Satisfaction, Auditor Performance, An Intervening Variable.

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