ANALISIS PENGARUH INDIVIDUAL CAPABILITY DAN ORANIZATIONAL CLIMATE TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DIWILAYAH PADANG,PEKANBARU DAN MEDAN

Abstract

This research aims to examine empirically the influence individual capability and organizational climate toward the auditors’ performance. In this research used some auditors who worked in KAP around Padang city, Pekanbaru and Medan and collected by distributing questionnaire to 63 auditors who works in KAP of Padang, Pekanbaru and Medan. In general, the variable of research consisted of two types; they are independent variable, individual capability and organizational climate while dependent variable was auditors’ performance. In order to examine the hypothesis used multiple regression test and statistic test. The examination of data used software program of SPSS 15.0 version. Based on the result of hypothesis found that individual capability and organizational climate individually do not have significantly influence toward auditors’ performance.

Key words        :  Individual capability, organizational climate and auditors’ performance.