Research Paper
Year: 2019 | Month: June | Volume: 6 | Issue: 6 | Pages: 163-179
The Effect of Professionalism, Organizational Culture, Leadership Style, Independence Auditors on Auditor Performance with Intelligence Spiritual as A Variable Moderating on Office Public Accountants in Medan
Tengku Hasan Basri1, Iskandar Muda2, Prihatin Lumbanraja2
1Postgraduate students at University of North Sumatra, Indonesia
2Postgraduate Lecturer at University of North Sumatra, Indonesia
Corresponding Author: Tengku Hasan Basri
ABSTRACT
The objective of the research was to get empirical evidence and to analyze 1) the influence of the variables Professionalism, Organizational Culture, Leadership Style, and Independency on Auditor’s Performance simultaneously and partially, and 2) spiritual intelligence could moderate the influence of Professionalism, Organizational Culture, Leadership Style, and Independency on Auditor’s Performance. The population was 130 accountants in the public accountant office, Medan, and 98 of them were used as the samples. The data were analyzed by using SEM PLS (Structural and Equation Modeling Partial Least Square) analysis through Smart PLS software program, while residual test was used to test moderating variable. The result of the research showed that 1) simultaneously, the variables of Professionalism, Organizational Culture, Leadership Style, and Independency had positive and significant influence on Auditor’s Performance. 2) Variable of Spiritual Intelligence could moderate the influence of the variable of Professionalism on auditor’s performance, but spiritual intelligence could not moderate the influence of the variables of organizational culture, leadership style, and independency on auditor’s performance in the public accountant office, Medan.
Key words: Professionalism, Organizational Culture, Leadership Style, Independency, Spiritual Intelligence, Auditor’s Performance
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