Open AccessPengaruh Komitmen Organisasi, Independensi Terhadap Kinerja Auditor BPKP Kota Banda Aceh
Author(s) -
Rahmah Yulianti,
Cut Hamdiah
Publication year - 2016
Publication title -
jurnal dinamika akuntansi dan bisnis/jurnal dinamika akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2528-1143
pISSN - 2355-9462
DOI - 10.24815/jdab.v3i1.4397
Subject(s) - nonprobability sampling , audit , business , accounting , organizational commitment , internal audit , government (linguistics) , business administration , psychology , social psychology , medicine , population , environmental health , linguistics , philosophy
The purpose of this study was to examine the effect of organizational commitment and independency on auditor performance of Government of Internal Auditor. This study used questionnaire as an instrument to collect data. The questionnaires were distributed to auditors in the Government of Internal Auditor, Aceh Office. The number of respondents were 57 who were selected based on purposive sampling method. The data was analysed by using linear regression method. The result unveils that the organizational commitment and audit independency have significant effect on the Government of Internal Auditor.