PENGARUH AUTHENTIC LEADERSHIP DAN WORK ENGAGEMENT TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK KOTA PEKANBARU
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i3.3079Abstract
This study aims to analyze the influence of authentic leadership and work engagement on auditor performance at Public Accounting Firms (KAP) in Pekanbaru City. This study uses a quantitative approach with a saturated sampling technique, in which all members of the population were used as the research sample, totaling 57 auditors, through the offline distribution of questionnaires to auditors as respondents. The data obtained were analyzed using multiple linear regression to test the influence of the independent variables on the dependent variable. The results show that authentic leadership and work engagement have a positive and significant effect on auditor performance. These findings indicate that honest, transparent, and consistent leadership, as well as a high level of work engagement, play an important role in supporting the optimization of auditor performance. This study implies that Public Accounting Firms need to pay attention to leadership factors and auditor work engagement as an effort to sustainably improve auditor performance.
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