Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan, Budaya Organisasi, Struktur Audit, Dan Independensi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik (KAP) di Surakarta Dan DIY

This study aims to analyze the effect of comprehension of good governance, leadership style, organization culture, audit structure and independency on auditor performance. The sample of this study are 32 auditors of the Public Accounting Firms (KAP) in Surakarta and DIY taken by purposive sampling. Collecting data using questionnaire techniques. Data were analyzed using multiple linear regression analysis. Regression results were tested with the classical assumption method, consisting of normality test, multicolinierity test, and heteroscedasticity test. Conclusion of the hypothesis test results show that leadership style, organization culture, and independency have significant effect on auditor performance, but audit structure does not have significant effect on auditor performance