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KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH GOOD GOVERNANCE DAN KOMPETENSI AUDITOR PADA KUALITAS AUDIT (Studi Empiris Pada Kantor Badan Pengawasan Keuangan dan Pembangunan Provinsi Papua)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 12 No. 2 (2020)

DOI
10.52062/jakd.v12i2.1421
ISSN
2621-6787, 1978-4848
Published
2020-12-11
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

The purpose of this study is to analyze the influence of good governance and auditor competence on audit quality with organizational commitment as the moderating variable. The number of samples taken are 33 auditors, because of the lack of difficulty in obtaining the questionnaires. This study used purposive sampling method by distributing questionnaires to respondents with criteria of junior auditor and senior auditor, and then collected directly from them. Afterwards, the collected data was processed by direct distribution method. Analytical technique used in this study was WarpPLS (Partial Least Square) version 5.0. The results of this study indicate that good governance has a significant effect on audit quality; while auditor competence has no significant effect on audit quality; where organizational commitment does not moderate the relationship of good governance and audit quality; also organizational commitment does not moderate the relationship between auditor competence and audit quality.

Collaboration network of the authors

40 authors · 123 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Syaikhul FalahAffiliation unknown11
Anthonius H. Citra WijayaAffiliation unknown4
Pascalina V. S SesaAffiliation unknown4
Pascalina Van Sweet SesaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Siti RofingatunAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown3
Sylvia Christina DaatAffiliation unknown3
Cornelia D. MataniAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Paulus K. Allo LayukAffiliation unknown3
Novalia Herlina BleskaditAffiliation unknown3
Rudiawie LarasatiAffiliation unknown2
Juliana WaromiAffiliation unknown2
Anthonius H.C. WijayaAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Sara Marlyn ParuAffiliation unknown2
Lynda LyndaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Agustina PairinganAffiliation unknown1
Berlian Ritha BeloAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Jhon Urasti BlesiaAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Sylvia DaatAffiliation unknown1
Ellend FransiskaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH GOOD GOVERNANCE DAN KOMPETENSI AUDITOR PADA KUALITAS AUDIT (Studi Empiris Pada Kantor Badan Pengawasan Keuangan dan Pembangunan Provinsi Papua)</dc:title>
	<dc:creator>Dwi, Prihatining Tyas</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Pangayow, Bill J.C</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to analyze the influence of good governance and auditor competence on audit quality with organizational commitment as the moderating variable. The number of samples taken are 33 auditors, because of the lack of difficulty in obtaining the questionnaires. This study used purposive sampling method by distributing questionnaires to respondents with criteria of junior auditor and senior auditor, and then collected directly from them. Afterwards, the collected data was processed by direct distribution method. Analytical technique used in this study was WarpPLS (Partial Least Square) version 5.0. The results of this study indicate that good governance has a significant effect on audit quality; while auditor competence has no significant effect on audit quality; where organizational commitment does not moderate the relationship of good governance and audit quality; also organizational commitment does not moderate the relationship between auditor competence and audit quality. </dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1421</dc:identifier>
	<dc:identifier>10.52062/jakd.v12i2.1421</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 12 No. 2 (2017)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 12 No 2 (2017)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v12i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1421/1120</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>