Proceedings of the 5th International Conference on Accounting, Management and Economics, ICAME 2020, 14-15 October 2020, Makassar, Indonesia

Research Article

Analysis of Organizational Culture in Efforts to Improve Audit Opinion (A Case Study of Majene Regency Government)

Download193 downloads
  • @INPROCEEDINGS{10.4108/eai.14-10-2020.2304254,
        author={Nurhidayah  Nurhidayah and Indayani  B},
        title={Analysis of Organizational Culture in Efforts to Improve Audit Opinion (A Case Study of Majene Regency Government)},
        proceedings={Proceedings of the 5th International Conference on Accounting, Management and Economics, ICAME 2020, 14-15 October 2020, Makassar, Indonesia},
        publisher={EAI},
        proceedings_a={ICAME},
        year={2021},
        month={2},
        keywords={discipline openness mutual respect cooperation audit opinion},
        doi={10.4108/eai.14-10-2020.2304254}
    }
    
  • Nurhidayah Nurhidayah
    Indayani B
    Year: 2021
    Analysis of Organizational Culture in Efforts to Improve Audit Opinion (A Case Study of Majene Regency Government)
    ICAME
    EAI
    DOI: 10.4108/eai.14-10-2020.2304254
Nurhidayah Nurhidayah1,*, Indayani B1
  • 1: Faculty of Economi, Sulawesi Barat University, Jln. Prof Baharuddin Lopa, SH Lutang Majene Sulawesi Barat, Indonesia
*Contact email: nurhidayah@unsulbar.ac.id

Abstract

This research was conducted with the aim of examining the effect of organizational culture indicators, namely discipline, openness, mutual respect and cooperation on audit opinion. This research focused on a quantitative method with the binary logistic regression analysis. The population in this research were all employees of the reporting division and the organizational division of the Majene Regency Government, the samples of this research were 60 samples obtained by using random sampling technique. The results showed that of the four dependent variables, the variable that significantly affects the achievement of audit opinion is the variable of cooperation, and the simultaneous test results showed that the four variables simultaneously had a significant effect on audit opinion.