PENGARUH INDEPENDENSI, GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR : KOMITMEN ORGANISASI SEBAGAI MEDIASI

This study aims to examine the effect of auditor independence on leadership style and organizational culture on auditor performance with organizational commitment as an intervening variable. The data collection method in this study uses the questionnaire method by taking 102 respondents in the Public Accountant Firm in Pekanbaru, Padang and Medan. Data analysis is performed through path analysis. The results of this study indicate that: 1) Auditor independence significantly influences organizational commitment, 2) Independence significantly influences auditor performance, 3) Organizational Commitment cannot be used as an intervening variable for the influence of Independence variable with Auditor Performance, 4) Organizational Commitment has a significant effect on performance auditor, 5) Leadership Style has a significant effect on Organizational Commitment, 6) Leadership Style has a significant effect on Auditor Performance, 7) Organizational Commitment is not able to be an intervening variable for the influence of Leadership Style variable on auditor performance, 8) organizational culture has a significant effect on Organizational Commitment, 9) organizational culture significantly influence Auditor Performance, 10) Organizational Commitment can be used as an intervening variable for the influence of organizational culture variables on auditor performance