Effects of Audit Quality, Good Corporate Goverannce, Transformational Leadership and Organizational Commitee on Auditor Performance (Study in Public Accounting Firms in Indonesia)

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Abstract:

This study aims to investigate the effect of audit quality and good corporate governance, transformational style leadership and organizational commitmee on auditor performance.Thepopulation in this study are all active 488 Public accounting firms in Indonesia and the sample in this study are 200 persons auditors in Public accounting firm in East java. Data were collected through a questionaire survey. Structural Equation Modeling (SEM) is conducted to examine the relationships.The result show that audit quality, good corporate governance and transformational style leadership had a significant effect on auditor performance. Then commitment organization so significant influence on auditor performance. To increase the generalisability of this research, future research needs to collect data from a different set of population or country. Implication of the research is to increase audit quality, good corporate governance, transformational leadership and organizational commitmee on auditor performance in PAFs in Indonesia.

Keywords:

Audit quality, corporate governance, transformational Leadership, auditor performannce.

Paper Details
Month2
Year2020
Volume24
IssueSpecial Issue 1
Pages1028-1048