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PENGARUH KOMPETENSI, INDEPENDENSI, DAN SIKAP PROFESIONAL TERHADAP KINERJA AUDITOR (Penelitian pada Inspektorat Kabupaten/Kota di Provinsi Banten)

Pratiwi, Ade (2014) PENGARUH KOMPETENSI, INDEPENDENSI, DAN SIKAP PROFESIONAL TERHADAP KINERJA AUDITOR (Penelitian pada Inspektorat Kabupaten/Kota di Provinsi Banten). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aimed to examine the effect of competence, independence, and professional attitude for performance of auditors. The research was conducted at Inspectorate District / City of Banten region, data collection is done by survey method on 55 auditors. The analytical method used was multiple regression analysis with the competence, independence, and professional attitude as independent variables, and the performance of the auditor as the dependent variable. The data used in this study the researcher is the primary data obtained from questionnaires directly to the inspectorate office district / city in the province of Banten. The data in this study were processed using IBM software Statistical Package For Social Science (SPSS) version 20.0. The results of the analysis of this study showed that competence has a positive and significant impact on the performance of auditors, independence has a positive and significant impact on the performance of auditors, and professional attitude has a positive and significant impact on the performance of auditors.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorBudianto, Roni1975110112005011002
Thesis advisorYuvisa Ibrani, Ewing198005012008121002
Additional Information: Studi ini bertujuan untuk menguji adanya pengaruh kompetensi, independensi, dan sikap professional terhadap kinerja auditor. Penelitian ini dilakukan di Inspektorat Kabupaten/Kota Wilayah Provinsi Banten, pengumpulan data dilakukan dengan metode survey pada 55 auditor. Metode analisis yang digunakan adalah analisis regresi berganda dengan kompetensi, independensi, dan sikap profesional sebagai variabel independen, dan kinerja auditor sebagai variabel dependen. Data yang peneliti gunakan dalam penelitian ini merupakan data primer yang diperoleh dari penyebaran kuesioner secara langsung ke kantor inspektorat kabupaten/kota di provinsi banten. Data dalam penelitian ini diolah dengan menggunakan software IBM Statistical Package For Social Science (SPSS) versi 20.0. Hasil analisis penelitian ini menunjukan bahwa kompetensi mempunyai pengaruh positif dan signifikan terhadap kinerja auditor, independensi mempunyai pengaruh positif dan signifikan terhadap kinerja auditor, dan sikap professional mempunyai pengaruh positif dan signifikan terhadap kinerja auditor.
Uncontrolled Keywords: Keywords: Competence, Independence, Professional Attitude, Performance Auditor, and the Inspectorate District / City of Banten Province. Kata Kunci : Kompetensi, Independensi, Sikap Profesional, Kinerja Auditor, dan Inspektorat Kabupaten/Kota di Provinsi Banten.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Perpustakaan Pusat
Date Deposited: 25 Apr 2022 13:20
Last Modified: 25 Apr 2022 13:20
URI: http://eprints.untirta.ac.id/id/eprint/13753

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