PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA)

Abstract

The purpose of this research were to analyze individual capability, individual
motivation, leadership factor, organizational climate will influence the public
accountants’ performances in CPA Firm at DKI Jakarta. Data were collected by
distributing questionnaires to external auditors working at CPA Firm and only
127 respondents returned and used in this research. The result of this research
showed that individual capability, individual motivation and workgroup effectiveness have no influence on auditor performane, but significant influence
from leadership and organizational climate. Future research should consider the
experience of auditor in demographic respondent and used sample CPA from other big cities.
Keywords: Human capital, individual capability, individual motivation, leadership, the organizational climate, workgroup effectiveness, auditors’
performances.