THE INFLUENCE OF ORGANIZATIONAL CULTURE, PROFESSIONAL ETHICS AND AUDITOR COMPETENCE ON EMPLOYEE PERFORMANCE AT THE REPRESENTATIVE FINANCIAL AUDIT BOARD OF CENTRAL KALIMANTAN

Authors

  • Rochima Dewi Maharani Universitas Palangka Raya

DOI:

https://doi.org/10.53363/buss.v4i3.245

Keywords:

Organizational Culture, Professional Ethics, Auditor Competence, Employee Performance

Abstract

This research aims to analyze the influence of organizational culture, professional ethics and auditor competence on employee performance at the Representative Financial Audit Agency of Central Kalimantan Province.

This research was conducted at the Central Kalimantan Representative Financial Audit Agency. The research method used in this research is a quantitative approach, research instruments through the distribution of questionnaires distributed to 92 auditor respondents. This research uses SEM PLS with the smartPLS 3.0 research instrument

The results of data analysis and hypothesis testing show that organizational culture has no significant effect on the performance of employees of the Representative Audit Agency of Central Kalimantan Province, professional ethics has a significant effect on the performance of employees of the Representative Audit Agency of Central Kalimantan Province and auditor competency has a significant effect on the performance of employees of the Representative Audit Agency of Finance. Central Kalimantan Province

Downloads

Download data is not yet available.

References

Adhari, I. Z. (2020). Optimalisasi Kinerja Karyawan Menggunakan Pendekatan Knowledge Management & Motivasi Kerja. Pasuruan: Qiara Media.

Agoes, Sukrisno. 2017. Auditing: Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Edisi Kelima. Jilid 1. Jakarta: Salemba Empat.

Ardianingsih, Arum. 2018. Audit Laporan Keuangan. Jilid 1. Jakarta : Bumi Aksara

Edy Sutrisno, (2019). Manajemen Sumber Daya Manusia. Cetak ke sebelas. Prananda Media Group, Jakarta.

Fahmi, I. (2018). Analisis Kinerja Keuangan: Panduan bagi Akademisi, Manajer, dan Investor dan Menganalisis Bisnis dari Aspek Keuangan. Alfabeta.

Rerung, Rintho Rante. 2019. Peningkatan Kinerja Karyawan Melalui Employee Engagement Dan Organizational Citizenship Behavior. Bandung : CV. Media Sains Indonesia

Downloads

Published

2024-10-10

How to Cite

Dewi Maharani, R. (2024). THE INFLUENCE OF ORGANIZATIONAL CULTURE, PROFESSIONAL ETHICS AND AUDITOR COMPETENCE ON EMPLOYEE PERFORMANCE AT THE REPRESENTATIVE FINANCIAL AUDIT BOARD OF CENTRAL KALIMANTAN. Bussman Journal : Indonesian Journal of Business and Management, 4(3), 455–461. https://doi.org/10.53363/buss.v4i3.245