PENGARUH PROFESIONALISME, ETIKA PROFESI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Kasus Pada Kantor Akuntan Publik di Jakarta Barat)

SIREGAR, DANIEL KRISNA (2019) PENGARUH PROFESIONALISME, ETIKA PROFESI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Kasus Pada Kantor Akuntan Publik di Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of the level of Professionalism, professional ethics, Leadership Style on Auditor Performance. This type of research is quantitative. The object of this research is the auditors who work in the Public Accounting Firm (KAP) registered with the Indonesian Public Accounting Association (IAPI) located in West Jakarta. The technique used in this study uses the Purpose Sampling technique with auditor respondents who work in the Public Accounting Firm (KAP). Those who have more than 2 years working experience are due to having time and experience working as auditors. The data source used is primary data. Data will be obtained from 100 correspondents as the object of research using the approach method directly through the pieisioner. Data analysis techniques will use multiple regression. Data analysis will use the SPSS version 20. The Analysis Method uses multiple linear regression. Based on the results of this research shows that professionalism ethics have a significant positive effect on auditor performance while professionalism and leadership style do not have a significant positive effect on auditor performance Keyword : Auditor Performance, Professionalism, professional ethics, Leadership Style Penelitian ini bertujuan untuk mengetahui pengaruh Profesionalisme, Etika Profesi dan Gaya Kepemimpinan terhadap Kinerja Auditor. Jenis penelitian ini adalah kuantitatif. Objek penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik (KAP) yang terdaftar dengan Ikatan Akuntansi Publik Indonesia (IAPI) yang berlokasi di Jakarta Barat. Teknik yang digunakan dalam penelitian ini menggunakan teknik Purpose Sampling dengan responden auditor yang bekerja di Kantor Akuntan Publik (KAP). Yang memliki pengalaman bekerja lebih dari 2 tahun dikarenakan telah memiliki waktu dan pengalaman dalam bekerja sebagai auditor. Sumber data yang digunakan adalah data primer. Data akan diperoleh dari 100 koresponden sebagai objek penelitian dengan menggunakan metode pendekatan langsung melalui kuesioner. Teknik Analisis data akan menggunakan regresi berganda. Analisis data akan menggunakan Program SPSS versi 20. Metode Analisis menggunakan regresi linear berganda. Berdasarkan hasil penelitia ini menunjukan bahwa etika profesionalisme berpengaruh positif signifikan terhadap kinerja auditor sedangkan profesionalisme dan gaya kepemimpinan tidak berpengaruh positif signifikan terhadap kinerja auditor Katakunci : Auditor Performance, Professionalism, professional ethics, Leadership Style

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 048
NIM/NIDN Creators: 43215010042
Uncontrolled Keywords: Auditor Performance, Professionalism, professional ethics, Leadership Style
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 > 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 > 657.453 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: 07 Dec 2021 12:13
Last Modified: 26 Jan 2022 04:31
URI: http://repository.mercubuana.ac.id/id/eprint/51533

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