Mukmin, Suryatni (2021) The Effect Of Mandatory Auditor Rotation, Independence, and Organizational Commitmen On Work Behavior Of Financial Audit Agency Auditor Representative Of West Nusa Tenggara Province. The Effect Of Mandatory Auditor Rotation, Independence, and Organizational Commitmen On Work Behavior Of Financial Audit Agency Auditor Representative Of West Nusa Tenggara Province, 8 (12). pp. 246-258. ISSN ISSN : 2348 – 7968
|
Text
IJISET Vol 8 Issue 12 Desember 2021 (Effect of Mandatory).pdf Download (212kB) | Preview |
Abstract
The aims of this thesis are: (1) to analyze the effect of Mandatory Auditor Rotation on Auditor Work Behavior, (2) to analyze the effect of Mandatory Auditor Rotation on Organizational Commitment, (3) to analyze the effect of Independence on Auditor Work Behavior, (4) to analyze the effect of Independence on Organizational Commitment, (5) to analyze the effect of Organizational Commitment on Auditor's Work Behavior, (6) to analyze the effect of Mandatory Auditor Rotation on Auditor's Work Behavior through Organizational Commitment, and (7) to analyze the effect of Independence on Auditor's Work Behavior through Organizational Commitment. This research is causality associative research. This research conduct on auditors who currently work at the State Audit Board (BPK) Representative of the Province of West Nusa Tenggara. The population of this research is all auditors, totaling 59 people with a total sample of 31 people, with the type of sampling technique used is purposive sampling method. The collecting research data is a questionnaire. Procedures and analysis of data processing using path analysis using SEM-Partial Least Square (PLS). The results showed (1) Mandatory Auditor Rotation had a positive but not significant effect on Work Behavior, (2) Independence had a significant positive effect on Work Behavior, (3) Mandatory Auditor Rotation had a significant positive effect on Organizational Commitment, (4) Independence had a significant positive effect on Organizational Commitment, (5) Organizational Commitment has a significant positive effect on Work Behavior, (6) Organizational Commitment can mediate the effect of Mandatory Auditor Rotation on Work Behavior and (7) Organizational Commitment can mediate the effect of Independence on Auditor Work Behavior.
| Item Type: | Article |
|---|---|
| Keywords (Kata Kunci): | Mandatory Auditor Rotation, Independence, Organizational Commitment, and Work Behavior |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi |
| Depositing User: | Dr. Hj. Mukmin Suryatni, SE. MM. |
| Date Deposited: | 16 Nov 2022 00:52 |
| Last Modified: | 16 Nov 2022 00:52 |
| URI: | http://eprints.unram.ac.id/id/eprint/30565 |
Actions (login required)
 |
View Item |
