Pengaruh Gaya Kepemimpinan Demokratis Terhadap Kinerja Auditor

Abstract

The purpose of this research was to improve auditor performance through a democratic leadership style. This research was conducted at HGZ Public Accounting Firm in Medan City, Indonesia. The type of research is action research. The population of this research is 35 auditors who work at the HGZ Public Accounting Firm. The sampling technique used is total sampling so that all auditors who work at the HGZ Public Accounting Firm become research samples. The data collection technique used in this research is the auditor performance appraisal sheet. The data analysis technique used in this research is descriptive statistics. The indicator of the success of this research is the average performance of auditors at the HGZ Public Accounting Firm, reaching a score of 65. The results of the research revealed that the democratic leadership style has not been able to improve auditor performance in the first cycle, but the democratic leadership style can improve auditor performance in the second cycle. The conclusion that can be drawn from this research is that implementing a democratic leadership style positively affects employee performance.