Authors :
Indrayati, Sumiadji, Hari Purnomo
Volume/Issue :
Volume 4 - 2019, Issue 12 - December
Google Scholar :
https://goo.gl/DF9R4u
Scribd :
https://bit.ly/2FNBNsh
Abstract :
This study aimed to investigate the effects of
audit quality, good corporate governance and
organization culture on auditor performance in Public
Accounting Firms in Indonesia. Data were collected
from 100 auditor in public accounting firms in East
Java through a questionaire survey. Structural
Equation Modelling is conducted to examine the
relationships. The finding indicate that audit quality,
good corporate governance positively influence on
auditor performance. The results also indicate a positive
relationship between organization culture and auditor
performance. To increase the generalisability of this
study, future research needs to collect data from a
different set of population or country. This will help to
expand on the database of the public accounting firm
businesses.
Keywords :
Auditor Quality, Good Corporate Governance, Organization Culture, Auditor Performance.
This study aimed to investigate the effects of
audit quality, good corporate governance and
organization culture on auditor performance in Public
Accounting Firms in Indonesia. Data were collected
from 100 auditor in public accounting firms in East
Java through a questionaire survey. Structural
Equation Modelling is conducted to examine the
relationships. The finding indicate that audit quality,
good corporate governance positively influence on
auditor performance. The results also indicate a positive
relationship between organization culture and auditor
performance. To increase the generalisability of this
study, future research needs to collect data from a
different set of population or country. This will help to
expand on the database of the public accounting firm
businesses.
Keywords :
Auditor Quality, Good Corporate Governance, Organization Culture, Auditor Performance.
