KARAMINA, CANDYA (2018) PENGARUH IMPLEMENTASI PRINSIP DASAR KODE ETIK PENILAI INDONESIA (KEPI) TERHADAP HASIL PENILAIAN PENILAI (VALUER) DI INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is to know the influence of the implementation of the basic principles of the Indonesian Appraisal Code of Ethics (KEPI), such as integrity, objectivity, competence, confidentiality and professional behavior to the valuation report. The object of this study is an appraiser (valuer) working on a public appraisal service office (KJPP) in Indonesia. This research was conducted on 303 respondents by using quantitative descriptive approach. The data analysis used is in the form of multiple linear regression test. The results of this study show that the integrity, objectivity, confidentiality and professional behavior partially significant effect on the valuation report. This is evidenced by Ttest results that Tcount greater than Ttable, in addition to the significance value of the four variables also support the hypothesis. Meanwhile, competence partially has no significant effect on the valuation report. This is evidenced by Ttest results that Tcount smaller than Ttable, besides the value of competence variable significance also supports the hypothesis. Then integrity, objectivity, competence, confidentiality and professional behavior simultaneousl have a significant effect on the valuation report. This is evidenced by the Ftest that Fcount is greater than Ftable and the significance value supports the hypothesis. Keywords: integrity, objectivity, competence, confidentiality, professional behavior, appraiser, valuer, appraisal, appraisal ethic code, KJPP Penelitian ini untuk mengetahui pengaruh implementasi prinsip dasar Kode Etik Penilai Indonesia (KEPI) yaitu integritas, objektivitas, kompetensi, kerahasiaan dan perilaku profesional terhadap hasil penilaian seorang penilai (valuer). Objek penelitian ini adalah penilai yang bekerja pada kantor jasa penilai publik (KJPP) di Indonesia. Penelitian ini dilakukan terhadap 303 responden dengan menggunakan pendekatan deskriptif kuantitatif. Analisis data yang digunakan adalah dalam bentuk uji regresi linier berganda. Hasil penelitian ini menunjukan bahwa integritas, objektivitas, kerahasiaan dan perilaku professional secara parsial berpengaruh signifikan terhadap hasil penilaian. Hal ini dibuktikan dari hasil uji t bahwa t hitung lebih besar dari t tabel, selain itu nilai signifikasi keempat variabel juga mendukung hipotesa. Sementara itu kompetensi secara parsial tidak berpengaruh signifikan terhadap hasil penilaian. Hal ini dibuktikan dengan hasil uji t bahwa t hitung lebih kecil dari t tabel, selain itu nilai signifikasi variabel kompetensi juga mendukung hipotesa. Kemudian integritas, objektivitas, kompetensi, kerahasiaan dan perilaku profesional secara simultan berpengaruh signifikan terhadap hasil penilaian. Hal ini dibuktikan dengan uji F bahwa Fhitung lebih besar dari Ftabel dan nilai signifikasi mendukung hipotesa. Kata kunci: integritas, objektivitas, kompetensi, kerahasiaan, perilaku profesional, penilaian, penilai, kode etik penilai, KJPP.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 18 031 |
| NIM/NIDN Creators: | 43211110170 |
| Uncontrolled Keywords: | integritas, objektivitas, kompetensi, kerahasiaan, perilaku profesional, penilaian, penilai, kode etik penilai, KJPP. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi 200 Religion/Agama > 240 Christian Moral and Devotional Theology/Moral Kristen dan Teologi Kebaktian 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 809 Critical Appraisal of More Than Two Literatures/Sejarah, Deskripsi dan Penilaian Kritis Karya Sastra |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Virda Syifa |
| Date Deposited: | 30 Aug 2018 09:16 |
| Last Modified: | 25 Nov 2021 05:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/44367 |
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