PENGARUH STRUKTUR AUDIT, TEKANAN WAKTU, DISIPLIN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR

Abstract

This study aims to determine effect of audit structure, time pressure, work discipline and organizational commitment to the performance of auditors at Registered Public Accountants at the Indonesian Institute of Certified Public Accountants in Bali in 2019. Samples from 46 auditors obtained using purposive sampling techniques. Data obtained through the distribution of questionnaires and analyzed using multiple linear regression. Based on the analysis, it is known that the audit structure, work discipline, and organizational commitment have a positive effect while time pressure does not affect the auditor's performance.