The Effect of Audit Quality, Corporate Governance, Transformational Leadership on Organizational Commitments, Organizational Culture and Auditor Performance: Study on Public Accountant Offices in Indonesia

Authors

  • Indrayati Universitas Merdeka Malang
  • Grahita Chandrarin Universitas Merdeka Malang
  • Fajar Supanto Universitas Merdeka Malang

DOI:

https://doi.org/10.31695/IJASRE.2020.33806

Keywords:

Audit Quality, Good Corporate Governance, Transformational Leadership, Organizational Commitment, Organizational Culture, Auditor Performance

Abstract

This study aims to examine the influence of audit quality, good governance, transformational leadership, organizational commitment and organizational culture on the performance of auditors in public accounting firms in East Java empirically. This research model is quantitative, with a population of 660 public accounting firms in Indonesia, with a sample of 200 active auditors in East Java. Data collection techniques with the documentation of the questionnaire, data analysis using Structural equation modelling (SEM) analysis. The results found that audit quality, good corporate governance, transformational leadership, organizational commitment and organizational culture significantly influence auditor performance. This research has implications for audit quality, good corporate governance, strategic leadership, organizational commitment and organizational culture on the performance of auditors in public accounting firms in East Java. This study shows a positive and significant effect of audit quality, good corporate governance, transformational leadership, organizational commitment, organizational culture on auditor performance in public accounting firms in East Java.

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Published

2020-05-10

How to Cite

Indrayati, Chandrarin, G., & Supanto, F. (2020). The Effect of Audit Quality, Corporate Governance, Transformational Leadership on Organizational Commitments, Organizational Culture and Auditor Performance: Study on Public Accountant Offices in Indonesia. I. J. Of Advances in Scientific Research and Engineering-IJASRE (ISSN: 2454 - 8006), 6(5), 66-73. https://doi.org/10.31695/IJASRE.2020.33806

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Articles