The purpose of this research is to examine the difference comprehensionudof good governance and leadership style to accountant performance ofudaccounting firm employees in the context gender. The result of this researchudexpected been able to answer about problem of human resources development,udespecially in related to public accountant profession in the contextgender. Besideudto gives image of factual condition about male and female accountantudperformances of accounting firm. This matter is usable as basis in expansionudpolicy of accountant profession, also as input or recommendation in the effort toudpreparing reliable public accountant.udThe data of this research collected throught mail survey to overall publicudaccountant at KAP in Indonesia with simple random sampling method. TheudMultiple Regression and Independent Sample T Test is used for developingudtheoretical model and analysis data. To see homogeneity variance data betweenudmale and female accountants is applies Leveneud'udsTest with level confidence 95%.udThe result of this research show indicates about three hypothesizes thatudsubmitted, the first and third hypothesis its not provable, while the secondudhypothesis its provable. Based on submitted hypothesis, the accounting firm thatudcomprehends of good governance will not influence to their performance, andudthe leadership style is influences to accountant performance significantly. Whileudin the context of gender, there was not difference comprehension of goodudgovernance and leadership style to male and female accountant performance.udKeywords: comprehension of good governance, leadership styie, accountantudperformance
展开▼