AUDITOR INDEPENDENCE AND COMMITMENT AS AN ORGANIZATION INFLUENCE Understanding Mediation GOOD GOVERNANCE, LEADERSHIP STYLE AND CULTURAL ORGANIZATION TO THE PERFORMANCE OF AUDITORS
SRI Trisnaningsih
Universitas Pembangunan Nasional (UPN) "Veteran" East Java
ABSTRACT
Behavioral accounting research (behavioral) about the leadership style, organizational culture, and organizational commitment on the performance of auditors at the company's manufacturing business was often done, but still rarely carried out research on the company's non-manufacturing businesses, such as KAP, respondents independent auditors. Therefore, with reference to the theory of Otley (1980), the central issue of this research are: (1) The researchers wanted to prove empirically, whether the independence of auditors and organizational commitment as intervening variables will mediate the influence of understanding of good governance, leadership style and organizational culture on the performance of auditors. (2) Develop and conduct further study of previous research which is still controversial. The results of this study are expected to contribute to the development of accounting theory in the field of behavioral auditing.
The population of this study is the auditor who worked on the CAC, which spread throughout Indonesia. Total KAP in Indonesia recorded on Directory Indonesian Institute of Accountants (IAI) Certified Public Accountants Compartment 2006 with 1058 there were 463 public accounting firm. The sample of this research is that there are 510 auditors at 53 of the CAC. Sampling was purposive sampling method and data analysis using SEM (Structural Equation Model) with AMOS 6.
The results of this study indicate that 1) the understanding of good governance does not directly influence the performance of auditors, but rather an indirect effect through the independence of auditors. 2) leadership style directly affects the performance of auditors, but organizational commitment is not an intervening variable in the relationship between leadership style on the performance of auditors. 3) Cultural organization does not directly influence auditor performance, however indirectly organizational commitment mediate the relationship between organizational culture on the performance of auditors.
Key words: Understanding good governance, leadership style, organizational culture, auditor independence, organizational commitment, performance auditors.
I. INTRODUCTION
CPA firm is an organization that engages in service. Services provided in the form of operational auditing services, compliance audit (compliance audit) and audits of financial statements (Arens and Loebbecke, 2003:4). Public accountants in performing their professional code of ethics set by the profession. In Indonesia known as the Code of Ethics of Indonesian Accountants. Article 1 paragraph 2 of Indonesian Accountants Code of Conduct states that each member must maintain the integrity, objectivity and independence in performing their duties. An auditor who maintain their integrity, will act honestly and firmly in considering the facts, regardless of personal interests. Auditors who maintain objectivity, will act fairly without being influenced by pressures and demands a certain party or personal interests. Auditors who uphold its independence, will not be affected and not affected by the various forces that come from outside ourselves in considering the fact that the auditor encountered in the examination. In addition to the existence of a code of ethics, the public will be able to assess the extent to which an auditor has been working in accordance with ethical standards set by the profession.
Public accountants in conducting the examination accountant, earned the trust of clients and users of financial statements to prove the fairness of the financial statements are prepared and presented by the client. Clients may have different interests, perhaps even contrary to the interests of users of financial statements. Similarly, the interests of users of financial statements may differ from one other user.
Original Title:
"INDEPENDENSI AUDITOR DAN KOMITMEN ORGANISASI SEBAGAI MEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE, GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR"
* Simposium Nasional Akuntansi 10 - Makassar
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