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PENGARUH PEMAHAMAN GOOD GOVERNANCE, GAYA KEPEMIMPINAN, BUDAYA ORGANISASI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA SEMARANG)

Accounting Analysis Journal · Vol. 3 No. 3 (2014)

DOI
10.15294/aaj.v3i3.4198
ISSN
2502-6216, 2252-6765
Published
2014-08-03
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris mengenai (1) pengaruh pemahaman good governance terhadap kinerja auditor; (2) pengaruh gaya kepemimpinan terhadap kinerja auditor; (3) pengaruh budaya organisasi terhadap kinerja auditor; (4) pengaruh struktur audit terhadap kinerja auditor. Populasi penelitian ini adalah auditor yang bekerja pada KAP di wilayah kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 55 auditor yang terdapat pada 9 KAP. Metode pengumpulan data menggunakan metode kuesioner. Analisis data dengan regresi berganda menggunakan SPSS versi 21. Hasil penelitian menunjukkan variabel pemahaman good governance, gaya kepemimpinan, budaya organisasi, dan struktur audit berpengaruh secara parsial dan simultan terhadap kinerja auditor. Saran bagi KAP diharapkan untuk terus meningkatkan pemahaman good governance auditornya. The aims to examine and of this research are; analize and find out the empirical evidence about (1) the influence of good governance comprehension to auditor performance; (2) the influence of leadership style to auditor performance; (3) the influence of organizational culture to auditor performance; (4) the influence of audit structure to auditor performance.  This research population is laboring auditor at KAP in Semarang region. In this research convenience sampling is used to get the sample. Which is 55 auditors sample taken from 9 KAP. Data analysis in multiple regression is done with SPSS 21 version. The result indicates that comprehension variable of good governance, leadership style, organization culture, audit structure have partial and simultan influence to auditor performance. Suggestions for KAP are expected to continue to increase good governance comprehension auditors.

Collaboration network of the authors

40 authors · 54 co-authorship links · showing the 40 most connected

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  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Hasan MukhibadAffiliation unknown3
Muhammad KhafidAffiliation unknown2
Magda KumalasariAffiliation unknown1
Subowo SubowoAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Hudzaifah Ibnu Aimar TamirAffiliation unknown1
Alifian Nur AdityaAffiliation unknown1
Henny MurtiniAffiliation unknown1
Fitria Puji AstutiAffiliation unknown1
Rizki AzizahAffiliation unknown1
Arizal Latif FiatmokoAffiliation unknown1
Puji RahayuState University of Semarang1
Gilang Anies SaendyAffiliation unknown1
Luki ArsihAffiliation unknown1
Dyah Ayu TrihapsariAffiliation unknown1
Arfiyadi ArfiyadiAffiliation unknown1
Dhanar Dwika NurcahyoAffiliation unknown1
Feby Intan TrinandaAffiliation unknown1
Zakiyatul MuhandisahAffiliation unknown1
Siti NurlaeliyahAffiliation unknown1
Andik Dwi SaktiAffiliation unknown1
Putri Nur RahmawatiAffiliation unknown1
Putra RizkiAffiliation unknown1
Tuti Dewi RatnaAffiliation unknown1
Adhe Eva AndrianaAffiliation unknown1
Dian Permana IstiqomahAffiliation unknown1
Krisna DewiAffiliation unknown1
Muhammad Noor ArdiansahAffiliation unknown1
Afifah NurrahmasariAffiliation unknown1
Niswah BarorohAffiliation unknown1
F. R.W. RizkianaAffiliation unknown1
R. SetiyaningrumAffiliation unknown1
Aan IkhsanantoAffiliation unknown1
Kuat Waluyo JatiAffiliation unknown1
Richatul JannahAffiliation unknown1
Tiara Dwi LestariAffiliation unknown1
WidiyantoAffiliation 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://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PEMAHAMAN GOOD GOVERNANCE, GAYA KEPEMIMPINAN, BUDAYA ORGANISASI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR  (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA SEMARANG)</dc:title>
	<dc:creator>Sitio, Ristina</dc:creator>
	<dc:creator>Anisykurlillah, Indah</dc:creator>
	<dc:description xml:lang="en-US">Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris mengenai (1) pengaruh pemahaman good governance terhadap kinerja auditor; (2) pengaruh gaya kepemimpinan terhadap kinerja auditor; (3) pengaruh budaya organisasi terhadap kinerja auditor; (4) pengaruh struktur audit terhadap kinerja auditor. Populasi penelitian ini adalah auditor yang bekerja pada KAP di wilayah kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 55 auditor yang terdapat pada 9 KAP. Metode pengumpulan data menggunakan metode kuesioner. Analisis data dengan regresi berganda menggunakan SPSS versi 21. Hasil penelitian menunjukkan variabel pemahaman good governance, gaya kepemimpinan, budaya organisasi, dan struktur audit berpengaruh secara parsial dan simultan terhadap kinerja auditor. Saran bagi KAP diharapkan untuk terus meningkatkan pemahaman good governance auditornya. The aims to examine and of this research are; analize and find out the empirical evidence about (1) the influence of good governance comprehension to auditor performance; (2) the influence of leadership style to auditor performance; (3) the influence of organizational culture to auditor performance; (4) the influence of audit structure to auditor performance.  This research population is laboring auditor at KAP in Semarang region. In this research convenience sampling is used to get the sample. Which is 55 auditors sample taken from 9 KAP. Data analysis in multiple regression is done with SPSS 21 version. The result indicates that comprehension variable of good governance, leadership style, organization culture, audit structure have partial and simultan influence to auditor performance. Suggestions for KAP are expected to continue to increase good governance comprehension auditors.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2014-08-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/4198</dc:identifier>
	<dc:identifier>10.15294/aaj.v3i3.4198</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 3 No 3 (2014): August 2014</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v3i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/4198/3864</dc:relation>
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