SETIADI, HAFIDZ (2020) PENGARUH ETIKA PROFESI, PROFESIONALISME, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empris Pada KAP Di Jakarta Tahun 2017-2018). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.
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Text (LEMBAR PERNYATAAN)
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Abstract
The purpose of this study is to analyze the influence of professional ethics, professionalism, and organizational commitment to auditor performance. The object of this study is the public accounting firm in Jakarta in 2017-2018. This research was conducted using a sample of 98. Determination of the sample using purposive sampling method with predetermined criteria. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study note that the variable professionalism and organizational commitment significantly influence auditor performance. While the professional ethics variable does not significantly influence auditor performance. This is evidenced from the results of the partial test (t test) showing the significant value of the three independent variables that support the hypothesis Keywords: Professional Ethics, Professionalism, Organizational Commitment and Auditor Performance. Tujuan penelitian ini adalah untuk menganalisis pengaruh etika profesi, profesionalisme, dan komitmen organisasi terhadap kinerja auditor. Objek penelitian ini adalah kantor akuntan public di Jakarta tahun 2017-2018. Penelitian ini dilakukan menggunakan sampel sebanyak 98. Penentuan sampel menggunakan metode purposive sampling dengan kriteria yang telah ditentukan. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini diketahui bahwa variabel profesionalisme dan komitmen organisasi berpengaruh signifikan terhadap kinerja auditor. Sedangkan variabel etika profesi tidak berpengaruh signifikan terhadap kinerja auditor. Hal ini dibuktikan dari hasil uji parsial (uji t) menunjukkan nilai signifikan dari tiga variabel bebas yang mendukung hipotesa. Kata Kunci: Etika Profesi, Profesionalisme, Komitmen Organisasi dan Kinerja Auditor.
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