PENGARUH INDEPENDENSI DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT

Abstract

This research aims to obtain the empirical evidences whether independence and
organizational commitment partially give the positive influences to audit’s quality. The research is
conducted to the independent auditor from various Public Accountant Offices by spreading closed
questioners to the chosen location as the sample. The technique sample taking used sampling area,
then the data were analysed using Structural Equation Modelling that based on covariance structure,
called Linear Structural Relations (LISREL). This modeling technique consists of the measurement
model and structural model. Measurement model used to measure the dimensions that form a factor
or latent variable, whereas the structural model describes the influence and relations between
constructs or latent variables.
The research’s result concludes that independence and organization commitment partially
give the positive influences and significant to audit’s quality.