SAPUTRO, BLASIUS FEMBRIYANTO TRISNO (2015) PENGARUH PENERAPAN SISTEM PENGENDALIAN MUTU PADA KINERJA AUDITOR ( Studi Empiris Pada KAP. ABC Di Jakarta Selatan ) Tahun 2009 - 2013. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini memiliki tujuan untuk mengetahui pengaruh independensi, profesionalisme, Etika profesi dan pemahaman integritas klien terhadap kinerja auditor pada studi empiris kantor akuntan publik ABC di Jakarta Selatan. Metode yang dipergunakan dalam pengambilan sampel ialah convenience sampling. Jumlah kuisioner yang disebarkan sebanyak 150 kuisioner. Namun, yang kembali dan dapat digunakan untuk analisis lebih lanjut sebanyak 120 kuisioner. Analisis data yang pergunakan ialah regresi linear berganda dengan melihat koefisien determinasi, nilai statistik F dan statistik t. Hasil pada penelitian ini menunjukkan bahwa independensi, profesionalisme dan etika profesi berpengaruh positif terhadap kinerja auditor sedangkan pemahaman integritas klien berpengaruh negatif terhadap kinerja auditor. Kata kunci: Independensi, Profesionalisme, Etika Profesi, Pemahaman Integritas Klien dan Kinerja Auditor, This study has the objective to determine the effect the independence, professionalism, professional ethics and integrity of client understanding of the performance of the auditors on an empirical study of the public accounting firm ABC in South Jakarta. The method used in sampling is convenience sampling. The number of questionnaires distributed 150 questionnaires. However, the back and can be used for further analysis of 120 questionnaires. Analysis of the data is to use multiple linear regression coefficient of determination see, the value of F statistics and statistical t. Results of this study showed that the independence, professionalism and ethics of the profession positive effect on the performance of auditors while understanding client integrity negative effect on the performance of auditors. Keywords: Independent, Profesionalisme, Ethic of Professional, Client Integrity and Auditors Performance
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-555-15-073 |
| NIM/NIDN Creators: | 55513120002 |
| Uncontrolled Keywords: | an Integritas Klien dan Kinerja Auditor, Independent, Profesionalisme, Ethic of Professional, Client Integrity and Auditors Performance. Auditing, AUDT |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 24 Mar 2022 02:18 |
| Last Modified: | 11 Jul 2022 06:05 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/58724 |
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