PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI

KUSUMA, ADRIANSYAH FADILAH (2023) PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove empirically the effect of Independence, Professionalism on Auditor Performance with Organizational Culture as a moderating variable. This research is a type of quantitative research. The type of data used in this study is primary data. The object of this research is the auditor who works in the Public Accounting Firm (KAP). The sample selection in this study was based on the purposive sampling method. The population in this study is a Public Accounting Firm located in West Jakarta. By using the Slovin formula technique, a sample of 80 respondents was taken. The results of this study found that independence has a significant positive effect on auditor performance, professionalism has no effect on auditor performance, organizational culture is able to moderate independence on auditor performance, and organizational culture is not able to moderate professionalism on auditor performance. Keywords : Auditor Performance, Organizational Culture, Independence, Professionalism Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Independensi, Profesionalisme terhadap Kinerja Auditor dengan Budaya Organisasi sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif. Jenis data yang digunakan didalam penelitian ini adalah data primer. Objek dari penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP). Pemilihan sampel dalam penelitian ini didasarkan pada metode purposive sampling. Populasi dalam penelitian ini adalah Kantor Akuntan Publik yang berada di Jakarta Barat. Dengan menggunakan teknik rumus slovin, maka diambil sampel sebanyak 80 responden. Hasil penelitian ini mendapati bahwa Independensi berpengaruh positif signifikan terhadap kinerja auditor, Profesionalisme tidak berpengaruh terhadap kinerja auditor, Budaya organisasi mampu memoderasi independensi terhadap kinerja auditor, dan Budaya organisasi tidak mampu memoderasi profesionalisme terhadap kinerja auditor Kata Kunci : Kinerja Auditor, Budaya Organisasi, Independensi, Profesionalisme

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 218
Call Number: SE/32/23/157
NIM/NIDN Creators: 43219010046
Uncontrolled Keywords: Kinerja Auditor, Budaya Organisasi, Independensi, Profesionalisme
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 023 Personnel Administration/Personalia Perpustakaan > 023.2 Professional Positions, Librarian/Posisi Profesional, Pustakawan
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 > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu > 657.83 Service and Professionals Activities/Kegiatan Pelayanan dan Profesional
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 16 Nov 2023 02:51
Last Modified: 16 Nov 2023 02:51
URI: http://repository.mercubuana.ac.id/id/eprint/83246

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