ANALISIS PENGARUH KOMPETENSI, OBJEKTIVITAS, EFEKTIVITAS AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PERUSAHAAN (Studi Empiris pada perusahaan sub sektor jasa perbankan dan perdagangan eceran yang terdaftar di Bursa Efek Indonesia Periode 2016)

WARDHANI, PRISCA KESUMA (2018) ANALISIS PENGARUH KOMPETENSI, OBJEKTIVITAS, EFEKTIVITAS AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PERUSAHAAN (Studi Empiris pada perusahaan sub sektor jasa perbankan dan perdagangan eceran yang terdaftar di Bursa Efek Indonesia Periode 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine the impact of competence, objectivity and effectiveness on the quality of financial reporting. In this study there are three independent variables namely competence, objectivity and effectiveness of intenalaouditors. While the dependent wariable is quality of financial reporting. This study uses casual research. The population in this study is the internal auditor of the trading company and services in Indonesia Stock Exchange sub-sector of banking services and retail trade as many as 150 people. The study sample was taken by using random sampling of 110 people at the company’s internal auditors. Methods of data collection using survey methods and the questionnaires send directly to the respondents and methods of analysis using multiple linier regresson analysis. The test result show that classical assumption that the data used in this study were normally distributed and does not accurmulticoloniarity or heterocedasity. The hypothesis testing result show that the competence, Effectiveness and objectivity has positive significant effect on quality of financial reporting. This is indicated by the value of the probability of each of the different variables in each observation. Keywords : competence, objectivity, effectiveness, quality of financial reproting Tujuan penelitian ini adalah untuk menganalisis pengaruh Kompetensi, Objektivitas dan Efektivitas Auditor Internal terhadap Kualitas Pelaporan Keuangan. Dalam penelitian ini terdapat 3 variabel independen yaitu Kompetensi, Objektivitas dan Efektivitas. Sedangkan variable dependen adalah Kualitas Pelaporan Keuangan. Penelitian ini menggunakan metode penelitian kausal. Populasi dalam penelitian ini adalah auditor internal perusahaan dagang dan jasa di Bursa Efek Indonesia subsector jasa perbankan dan perdagangan eceran sebanyak 150 orang. Sampel penelitian ini diambil dengan menggunakan random sampling yaitu 110 orang auditor internal pada perusahaan tersebut. Metode pengumpulan data menggunakan metode survey dengan mengirimkan kuesioner langsung ke responden dan metode analisis menggunakan analisis regresi linier berganda. Hasil pengujian asumsi klasik menunjukkan bahwa data yang dipergunakan dalam penelitian ini terdistribusi secara nomal dan tidak terjadi multikolonieritas ataupun heterokedastisitas. Hasil pengujian hipotesis tersebut menunjukan bahwa Kompetensi, Objektivitas dan Efektivitas Auditor Internal berpengaruh signifikan positif terhadap Kualitas Pelaporan Keuangan. Hal ini ditunjukan dengan nilai probabilitas masing-masingvariabel yang berbeda disetiap pengamatan. Kata kunci :kompetensi, objektivitas, efektivitas, kualitas pelaporan keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 537
NIM/NIDN Creators: 43210120035
Uncontrolled Keywords: kompetensi, objektivitas, efektivitas, kualitas pelaporan keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Dec 2018 01:01
Last Modified: 07 Jan 2019 07:38
URI: http://repository.mercubuana.ac.id/id/eprint/46032

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