Determinants Of Auditor Performance At State Islamic Religious Universities In Indonesia
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 05
Abstract
This study aims to examine the effect, independence, competence and understanding of good governance as well as organizational commitment to auditor performance with organizational commitment as an intervening variable and integrity as moderating organizational commitment to the performance of PTKIN SPI auditors in Indonesia. The population of this research is all auditors at SPI PTKIN in Indonesia. The sample used is 137 respondents, which were analyzed using the method Structural Equation Modeling smart Partial Least squares. The results showed that independence, competence and understanding of good governance had a positive and significant effect on organizational commitment, then independence, competence and organizational commitment had a positive effect on auditor performance, while understanding of good governance had no effect on auditor performance, then independence, competence and understanding of good governance had a positive effect. on auditor performance through organizational commitment while integrity is not able to moderate the relationship of organizational commitment to auditor performance.
Authors and Affiliations
Sumarlin, Masdar Mas’ud, Mursalim Lekkeng, Ibrahim Dani
Keywords
Related Articles
- EP ID EP707199
- DOI 10.47191/jefms/v5-i5-07
- Views 90
- Downloads 0
Analysis of Travel Intentions in Tourists with Disabilities: Study of Constraints, Subjective Norms, Attitude and Perceived Behavioral Control
In tourism studies, people who travel are called tourists. Tourists consist of various groups, one of which is groups with special needs. This group of tourists requires holistic facilities, infrastructure and facilities...
Strategy for Developing Belimbing Tourism Village, Pupuan District, Tabanan Regency
This study aims to develop recommendations in the form of strategies for development in the Belimbing Tourism Village, Pupuan District, Tabanan Regency. This study was made using a qualitative descriptive method. The res...
Competitiveness Analysis of Districts and Cities in Gorontalo Province
Regional competitiveness cannot be separated from innovations developed by a region. The existence of innovation can increase competitiveness whose purpose is the development and welfare of its people. The ability of the...
The Effectiveness of Empowering Leadership on Organizational Commitment in The Police Institution: A Systematic Literature Review
Multiple environmental pressures are exerting pressure on the police institution, and police officers must work hard to tailor their services to the needs of the community. This study was a systematic literature review a...
Relationship of Rice Farming Income with Socio-Economic Characteristics of Farmers
Characteristics are ways of thinking and behavior that characterize each individual to live and work together in a family environment and social community. The purpose of the study was to analyze the relationship between...