Pengaruh Budaya Organisasi terhadap Kinerja Auditor pada Kantor Akuntan Publik di Malang dan Surabaya

Ariyanti Dwi Hartidah, Unti Ludigdo


This research is aimed to figure out the effect organization cultures with auditor’s job performance of KAP in Malang and Surabaya. This research uses questionnaire and sampling data uses purposive sampling method. This research also using of 60 from 119 auditors of 5 KAP in Malang and 5 KAP in Surabaya. Data analysis using Multiple Linier Regression with SPSS 15. The result of this research shown Power distance variable (X1), Individualism (X2), Masculinity (X3), and Uncertainty avoidance (X4) are affected simultaneously with Auditor’s job performance (Y), but in partial way only Individualism (X2) which are really affected significantly with Auditor’s job performance (Y), while Power distance variable (X1), Masculinity (X3) and Uncertainty avoidance (X4) are not affected  significantly.


organization cultures; power distance; individualism; masculinity; uncertainty avoidance; auditor’s job performance

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