Saputri, Anggi (2015) PENGARUH ETIKA PROFESI, KOMPETENSI, INDEPENDENSI, PENGALAMAN KERJA, DAN WORKLOAD AUDITOR TERHADAP KUALITAS AUDIT ( Studi Empiris pada Auditor Inspektorat Provinsi Banten ). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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PENGARUH ETIKA PROFESI, KOMPETENSI, INDEPENDENSI, PENGALAMAN KERJA, DAN WORKLOAD AUDITOR TERHADAP.pdf - Published Version Restricted to Registered users only until 2015. Download (2MB) |
Abstract
his study aims to examine the influence of professional ethics, competence, independence, work experience, and workload on audit quality auditors Inspectorate Banten Province. A common problem in this research is the finding of the audit that is not detected by the auditor inspectorate as an internal auditor, but was found by the external auditor, Badan Pemeriksa Keuangan (BPK). Variable ethics audit profession elaborated into four indicators. Variable competence of auditor elaborated into three indicators. Variable independence of auditor elaborated into three indicators. Variable work experience of auditor elaborated into two indicators. Variabel workload of auditor elaborated into four indicators. Variable audit quality elaborated into three indicators. The population was auditor Inspectorate Banten Province also perform regular examination. Data were taken from questionnaires distributed to the respondents. Data were analyzed using multiple linear regression analysis (multiple regretion). The data were processed using the SPSS version 20,0. The results showed that the professional ethics, competence, and independence of positive and significant impact on audit quality, while the workload significant negative effect on audit quality. While work experience variables do not have a significant effect on audit quality. The coefficient of determination indicates that independent variabels contributed to the dependent variable of 66.3%, while the remaining 33.7% influenced by other factor outside the model. Implications of the findings this research as a realization of a quality audit is necessary to provide motivation to the auditor about the urgency of audit quality in addition to improving the competence through training.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh etika profesi, kompetensi, independensi, pengalaman kerja, dan workload terhadap kualitas audit auditor Inspektorat Provinsi Banten. Permasalahan umum dalam penelitian ini adalah adanya temuan audit yang tidak terdeteksi oleh auditor inspektorat sebagai auditor internal, akan tetapi ditemukan oleh auditor eksternal, Badan Pemeriksa Keuangan (BPK). Variabel etika profesi auditor dielaborasi kedalam empat indikator. Variabel kompetensi auditor dielaborasi kedalam tiga indikator. Variabel independensi auditor dielaborasi kedalam tiga indikator. Variabel pengalaman kerja auditor dielaborasi kedalam 2 indikator. Varaibel workload auditor dielaborasi kedalam 4 indikator. Variabel kualitas audit dielaborasi kedalam tiga indikator. Populasi penelitian ini adalah auditor Inspektorat Provinsi Banten yang turut melakukan pemeriksaan regular. Data diambil dari kuesioner yang dibagikan kepada responden. Data dianalisis dengan menggunakan analisa regresi linear berganda (multiple regretion). Data diolah menggunakan SPSS versi 20,0. Hasil penelitian menunjukkan bahwa etika profesi, kompetensi, dan independensi berpengaruh positif dan signifikan terhadap kualitas audit, sementara workload berpengaruh negatif dan signifikan terhadap kualitas audit. Sedangkan variabel pengalaman kerja tidak mempunyai pengaruh yang signifikan terhadap kualitas audit. Nilai koefisien determinasi menunjukkan bahwa variabel independen berpengaruh terhadap variabel dependen sebesar 66.3%, sedangkan sisanya 33,7% dipengaruhi oleh faktor lain di luar model. Implikasi temuan penelitian ini sebagai upaya terwujudnya audit yang berkualitas adalah perlunya pemberian motivasi kepada auditor tentang urgensi audit yang berkualitas di samping upaya peningkatan kompetensi melalui pelatihan | |||||||||
| Uncontrolled Keywords: | Keywords: audit quality, professional ethics, competence, independence, work experience, workload Kata kunci: kualitas audit, etika profesi, kompetensi, independensi, pengalam kerja, workload | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 18 Apr 2022 13:19 | |||||||||
| Last Modified: | 18 Apr 2022 13:19 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/13191 |
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