PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR YUNIOR PADA KANTOR AKUNTAN PUBLIK DI MALANG
This study aims to determine the organizational culture and performance junior auditor in public accounting firm. Similarly for determine the effect of organizational culture on the performance of junior auditors in Public Accountants in Malang. Organizational culture is a philosophy, values held by the members (junior auditors), the organization itself as well as manifested in behavior daily. Behavior members (junior auditors) will affect the suksestidaknya their activities in carrying out the tasks assigned organization to achieve its objectives and the level of success is what is called also with the performance. Thus the organizational culture affects junior auditor performance, where the culture of the organization has some characteristics. In this study, which examined culture refers to the concept stated George G. Gordon and M.W. Cummincs in Stphen P. Robbins (1990) which consists of individual initiative, Action Against Risk Tolerance, Direction, Integration, Support Management, Control, Identity, Employee Benefits System, Tolerance Against Conflict and Communication Patterns. The analysis used to answer the problem of research, selalin table analysis using range scale to measure the responses about the characteristics of cultural values and organizational performance junior auditors, as well correlation and regression analysis to see the relationship as well as cultural influences organization on the performance of junior auditors. The results showed that, cultural values and performance of existing in Public Accounting Firm (KAP) can be expressed well, this is reflected by value (score) the average of each variable on organizational culture Barada scale range of good and excellent. The influence of each culture on the performance characteristics of relatively small, but all of them quite meaningful or significant, although there are some who do not significant and can be an indicator that organizational culture is very important for improving the performance of junior auditors. Therefore culture during this in Public Accounting Firm (KAP) needs to be maintained and enhanced for the desired objectives achieved effectively and efficiently.
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