PENGARUH PROFESSIONAL ETHICS, EXERCISED RESPONSIBILITY, JOB EXPERIENCE DAN ROLE REQUIREMENTS TERHADAP JOB PERFORMANCE AUDITOR DALAM MELAKUKAN ADJUSMENT TEMUAN AUDIT (Survei Pada 6 Kantor Akuntan Publik di Jakarta Pusat)

KURNIAWAN, MUHAMMAD (2020) PENGARUH PROFESSIONAL ETHICS, EXERCISED RESPONSIBILITY, JOB EXPERIENCE DAN ROLE REQUIREMENTS TERHADAP JOB PERFORMANCE AUDITOR DALAM MELAKUKAN ADJUSMENT TEMUAN AUDIT (Survei Pada 6 Kantor Akuntan Publik di Jakarta Pusat). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of professional ethics, exercised responsibility, job experience and role requirements on job performance auditors in making audit findings adjustment. Survey of 6 Public Accounting Firms (KAP) in Central Jakarta in 2020. The population in this study were auditors who worked at the Public Accounting Firm in Jakarta. The period used is 2020. The sample obtained by nonprobability sampling with accidental method is 55 respondents, and by using the SmartPLS statistical test. The statistical test results show that professional ethics, exercised responsibility and role requirements do not have a significant effect on job performance auditors while job experience has a significant effect on job performance auditors. Keywords: Professional Ethics, Exercised Responsibility, Job Experience, Role Requirements and Job Performance Auditor. Penelitian ini bertujuan untuk menguji pengaruh professional ethics, exercised responsibility, job experience dan role requirements terhadap job performance auditor dalam melakukan adjustment temuan audit. Survei pada 6 Kantor Akuntan Publik (KAP) di Jakarta Pusat Tahun 2020. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Jakarta. Periode yang digunakan adalah tahun 2020. Sampel yang diperoleh dengan metode non-probability sampling menggunakan metode aksedental adalah sebanyak 55 responden, dan dengan menggunakan uji stastistika SmartPLS. Hasil pengujian stastistik menunjukkan bahwa professional Ethics, exercised responsibility serta role requirements tidak memiliki pengaruh yang signifikan terhadap job performance auditor sedangkan job experience memiliki pengaruh yang signifikan terhadap job performance auditor. Kata Kunci : Professional Ethics, Exercised Responsibility, Job Experience, Role Requirements dan Job Performance Auditor.

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 054
NIM/NIDN Creators: 55514120072
Uncontrolled Keywords: Professional Ethics, Exercised Responsibility, Job Experience, Role Requirements dan Job Performance Auditor.
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat 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 > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 28 Jan 2023 07:03
Last Modified: 28 Jan 2023 07:03
URI: http://repository.mercubuana.ac.id/id/eprint/73804

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