MODEL CONTINGENCY SEBAGAI MEDIASI UNTUK MENINGKATKAN KINERJA AKUNTAN DI INDONESIA

Abstract

Performance of public accountans is strongly influenced by the behavior of public accountants and professional ethics that are the foundation for the acting or the direction in performing tasks. Research in the first year study the performance of public accountants related aspects of behavior that affect the performance of public accountants with the contingency model approach. The variables in this research include: performance of accountans, independence. understanding of good governance and cultural organization. The research population are public accountants at Public Accounting Firm in Indonesia. Sample selection procedure is determined by using random sampling method. Technical analysis and hypothesis testing using path analysis tool. The results of first year research shows that the independence to function as intervening variables that mediate the relationship between the understanding of good governance to the performance of public accountants. Independence does not mediate the relationship between the cultural organization to the performance of public accountants. This research also concluded that the independence of accountants significantly influence the performance of public accountants