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Abstract
Auditor performance is a very significant element for a public accounting firm. If the auditors are able to carry out their work according to the expectations, the service to the client will be maximized. The main purpose of this study is to analyze the factors (i.e., leadership style, job satisfaction, continuance, affective, and normative commitment) that affect job satisfaction and auditor performance. The sample is auditors who worked in a public accounting firm in Semarang. Data collection is conducted using a structured questionnaire, which is analyzed by applying multiple regression. The results of the study show that 1) leadership style has a positive effect on job satisfaction; 2) continuance and affective commitment have a positive effect on job satisfaction; 3) normative commitment has no effect on job satisfaction; and 4) job satisfaction has a positive effect on auditor performance.
Keywords: leadership style; organizational commitment; job satisfaction; auditor performance.
1.Introduction
The public accounting firm is an organization that aims to provide services to clients. The service is carried out by the auditor so that the auditor plays a very important role. Auditors are very valuable assets for public accounting firms. Partners of public accounting firms should create conditions to encourage their auditors to provide the best performance. It is possible for auditors to feel bored in conducting audit assignments. This feeling of saturation can result a decrease in auditor performance.
Auditors sometimes face difficult circumstances, specifically when the client will immediately issue audited financial. This condition causes the auditor feel a depressed position. However, auditors must be able to manage time well in order to carry out tasks according to audit standards and follow all stages of audit procedures. This is done because the auditor is required to make good professional considerations in order to be able to provide the right view in the assignment. The auditor should always remember that the views given will be used by users as a basis for making decisions. Therefore, auditors are required to work objectively in order to provide views that are appropriate to the clients.
Performance is a very important element for an auditor. Performance is often used as a basis for assessing the accuracy of auditors in carrying out audit assignments. Auditors who do not...