JEFMS Journal

ABSTRACT:

This study aims to examine the effect, independence, competence and understanding of good governance as well as organizational commitment to auditor performance with organizational commitment as an intervening variable and integrity as moderating organizational commitment to the performance of PTKIN SPI auditors in Indonesia. The population of this research is all auditors at SPI PTKIN in Indonesia. The sample used is 137 respondents, which were analyzed using the method Structural Equation Modeling smart Partial Least squares. The results showed that independence, competence and understanding of good governance had a positive and significant effect on organizational commitment, then independence, competence and organizational commitment had a positive effect on auditor performance, while understanding of good governance had no effect on auditor performance, then independence, competence and understanding of good governance had a positive effect. on auditor performance through organizational commitment while integrity is not able to moderate the relationship of organizational commitment to auditor performance.

KEYWORDS:

Independence, competence, understanding of good governance, organizational commitment, integrity and auditor performance.

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2) Government Regulation Number 4 of 2014 concerning the Implementation of Higher Education and Management of Higher Education.

3) Government Regulation of the Republic of Indonesia, Number 23 of 2004 concerning National Professional Certification Body.