PENGARUH GOOD CORPORATE GOVERNANCE GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK USMAN DAN REKAN DI MAKASSAR

  • Fitra Sriwahyuni

Abstract

Fitra Sriwahyuni ​​2020 with the title of the thesis "The Effect of Good Corporate Governance Leadership Style, on the Performance of Auditors in the Public Accountant Firm Usman and Partners in Makassar" (guided by Indrayani Nur and Muhtar Sapiri


The purpose of this study is to examine the effect of good governance on auditor performance on Usman's public accounting firm and colleagues in Makassar. To examine the influence of leadership style on auditor performance on Usman and colleagues' public accountants in Makassar


The analysis method used is the analysis of the analysis of the multiple linear regression description by conducting the Hypothesis test, t test and f test. From the results of processed regression data, Good Corporate Governance can have a positive and significant effect on Auditor Performance at the public accounting firm Usman and colleagues in Makassar. This can be seen in the results of the regression analysis, the coefficient of Good Corporate Governance (X1) variable is 0.109 (positive sign) to the labor demand variable (Y), and has a t count of 2.654 with a significant degree (sig.) Of 0.518 less than degree of confidence (α = 0.05). So that the hypothesis about the Good Corporate Governance concept has a positive effect on improving Auditor Performance at the Usaman and Associate Public Accounting Firm in Makassar, accepted. From the regression equation it can be seen that the coefficient of the regression equation is positive. The results of the analysis obtained that the leadership style (X2) has a regression coefficient of 0.669 (positive sign) to the variable labor demand (Y) and the t value of 4.932 with a significance level of 0,000 (<0.05). This means that the leadership style (X2) has a positive effect on the Auditor Performance variable (Y). Thus the hypothesis which states that the leadership style (X2) has a positive effect on the Auditor Performance variable (Y) can be accepted.

Published
Aug 25, 2020
How to Cite
SRIWAHYUNI, Fitra. PENGARUH GOOD CORPORATE GOVERNANCE GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK USMAN DAN REKAN DI MAKASSAR. Economics Bosowa, [S.l.], v. 6, n. 003, p. 52-67, aug. 2020. ISSN 2477-0655. Available at: <https://economicsbosowa.unibos.id/index.php/eb/article/view/354>. Date accessed: 29 sep. 2020.