PENGARUH ETIKA PROFESIONAL, PENGALAMAN KERJA, DAN KOMPETENSI AUDITOR TERHADAP PENCAPAIAN KUALITAS HASIL KERJA AUDIT (Studi Empiris Pada Kantor Akuntan Publik Jakarta Pusat)

PUTRI, UTARI ELIVIA (2018) PENGARUH ETIKA PROFESIONAL, PENGALAMAN KERJA, DAN KOMPETENSI AUDITOR TERHADAP PENCAPAIAN KUALITAS HASIL KERJA AUDIT (Studi Empiris Pada Kantor Akuntan Publik Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to know the influence of professional ethics, work experience, and competence of auditor to the achievement of audit work quality. The object of this research is all public accounting firm located in Central Jakarta which is registered until December 2016 at Financial Development Professional Center (PPPK). The data used in this study were obtained from the distribution of questionnaires to the auditors who worked at the public accounting firm in the Central Jakarta area in November - December 2017. The variables studied using Likert scale. The results of this study indicate that the variables of Professional Ethics and Competence significantly influence the Achievement of Quality Audit Work Results. While the Work Experience variables do not significantly influence the achievement of Quality Audit Work Results. This is evidenced from the results of partial test (t test). Keywords: professional ethics, work experience, competence, quality of audit work Penelitian ini untuk mengetahui pengaruh etika profesional, pengalaman kerja, dan kompetensi auditor terhadap pencapaian kualitas hasil kerja audit . Objek penelitian ini adalah seluruh kantor akuntan publik yang berada di Jakarta Pusat yang terdaftar sampai dengan Desember 2016 di Pusat Pembinaan Profesi Keuangan (PPPK). Data yang digunakan dalam penelitian ini diperoleh dari penyebaran koesioner pada auditor yang bekerja pada kantor akuntan public di wilayah Jakarta Pusat pada November - Desember 2017. Variabel yang diteliti menggunakan skala likert. Hasil penelitian ini menunjukkan bahwa variabel Etika Profesional dan Kompetensi berpengaruh secara signifikan terhadap Pencapaian Kualitas Hasil Kerja Audit. Sedangkan variabel Pengalaman Kerja tidak berpengaruh secara signifikan terhadap pencapaian Kualitas Hasil Kerja Audit. Hal ini dibuktikan dari hasil uji parsial (uji t). Kata kunci : etika profesional, pengalaman kerja, kompetensi, kualitas hasil kerja audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 404
Call Number: SE/32/18/218
NIM: 43213110041
Uncontrolled Keywords: etika profesional, pengalaman kerja, kompetensi, kualitas hasil kerja 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: 11 Dec 2018 01:18
Last Modified: 07 Jan 2019 06:01
URI: http://repository.mercubuana.ac.id/id/eprint/45951

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