PENGARUH PENGALAMAN, OTONOMI, ETIKA PROFESI DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Selatan)

ULHAQ, DHIO (2018) PENGARUH PENGALAMAN, OTONOMI, ETIKA PROFESI DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was a causal aims to determine: (1) Influence Experience on the performance auditors, (2) Influence Autonomy on the performance auditors, (3) Influence Ethics Professional on the performance auditors, (4) Influence Role Ambiguity on the performance auditors. The population in this study is the auditor who work at public accounting firm (KAP) in Soulth Jakarta. The sample used 86 auditors from 10 public accounting firm(KAP). Sampling using convienence Random Sampling method and using multiple linear regression analysis using SPSS version 21. The results obtained that variable of experience, autonomy and ethics professional have a significant effect on the performance of auditors. While the variable of role ambiguity has no significant effect on the performance of auditors. Keyword : Experience, Autonomy, Ethics of Professional, Role Ambiguity and Performance of Auditors. Penelitian ini merupakan penelitian kausal yang bertujuan untuk mengetahui: (1) Pengaruh Pengalaman terhadap Kinerja Auditor, (2) Pengaruh Otonomi terhadap Kinerja Auditor, (3) Pengaruh Etika Profesi terhadap Kinerja Auditor, (4) Pengaruh Ambiguitas Peran terhadap Kinerja Auditor. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Jakarta Selatan. Sampel yang digunakan 86 auditor dari 10 Kantor Akuntan Publik. Pengambilan sampel menggunakan Random Sampling dan menggunakan metode analisis regresi linear berganda dengan menggunakan SPSS versi 21. Hasil penelitian yang diperoleh bahwa variabel pengalaman, otonomi dan etika profesi berpengaruh signifikan terhadap kinerja auditor. Sedangkan variabel ambiguitas peran tidak berpengaruh signifikan terhadap kinerja auditor. Kata Kunci : Pengalaman, Otonomi, Etika Profesi, Ambiguitas Peran dan Kinerja Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 450
Call Number: SE/32/18/418
NIM: 43214010189
Uncontrolled Keywords: Pengalaman, Otonomi, Etika Profesi, Ambiguitas Peran dan Kinerja Audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2018 01:29
Last Modified: 07 Jan 2019 06:33
URI: http://repository.mercubuana.ac.id/id/eprint/45924

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