Detail Cantuman
Advanced Search![No image available for this title](./images/default/image.png)
Text
INDEPENDENSI AUDITOR SEBAGAI MEDIASI PENGARUH PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA
The objective of the research are to analyses (1) effect understanding of good governance to auditor performance, (2) effect understanding of good governance to auditor independence, (3) effect auditor independence to auditor performance, (4) effect understanding of good governance to auditor performance, through auditor independence as the mediating variable. Population on this research are all auditors at public accountant Office in Surakarta consist of 33 respondent. Data collecting with questionnaire technique. To test the hypothesis, the researcher using the path analysis. The result reveals that (1) understanding of good governance have not significance effect to auditor performance, H1 rejected; (2) understanding of good governance have significance effect to auditor independence, H2 supported; (3) auditor independence have significance effect to auditor performance, H3 supported; (4) auditor independence is able to mediate the effect of understanding of good governance to auditor performance, H4 supported.
Ketersediaan
Tidak ada salinan data
Informasi Detil
Judul Seri |
jurnal akuntansi dan sistem teknologi informasi
|
---|---|
No. Panggil |
-
|
Penerbit | pusat pengembangan akuntasi prodi akuntansi fakultas ekonomi universitas slamet riyadi surakarta : Surakarta., 2016 |
Deskripsi Fisik |
Halaman 266-277
|
Bahasa |
Indonesia
|
ISBN/ISSN |
1693-7635
|
Klasifikasi |
-
|
Tipe Isi |
-
|
Tipe Media |
-
|
---|---|
Tipe Pembawa |
-
|
Edisi |
Volume 12 No 2 Juni 2016
|
Subyek | |
Info Detil Spesifik |
-
|
Pernyataan Tanggungjawab |
-
|
Versi lain/terkait
Tidak tersedia versi lain