DHANIA, DHANIA (2019) PENGARUH GAYA KEPEMIMPINAN, ETIKA PROFESI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR (Survei pada Auditor di Kantor Akuntan Publik di Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to determine the effect of leadership style, profession ethics and audit structure on audit performance. This research is using primary data that include questionnaire filled by the auditors who work in the Public Accountant Office in West Jakarta. The method of determining sample using Slovin, with 13 KAPs samples that registered in the KAP and AP 2018 Directory.The questionnaire numbered 100, but only 72 could be used, the data was analyzed by multiple regression methods and processed in the SPSS version 23 program. The result of this research showed that leadership style and professional ethics have the effect to the performance of the auditor, meanwhile the audit structure didn’t have an effect of the auditor performance. Key words: Leadership Style, Profession Ethics, Audit Structure, Audit Performance. Penelitian ini bertujuan untuk mengetahui pengaruhgaya kepemimpinan, etika profesi dan struktur audit terhadap kinerja auditor.Peneliatian ini merupakan penelitian data primer berupa kuesioner yang di isi oleh auditor yang bekerja di Kantor Akuntan Publik di Jakarta Barat. Metode penentuan sampel yang digunakan adalah Slovin, dengan sample berjumlah 13 KAP yang terdaftar di direktori KAP dan AP 2018.Kuesioner yang disebar berjumlah 100 tetapi hanya 72 yang bisa digunakan.Data tersebut dianalisis dengan metode regresi berganda dan diolah dengan program SPSS versi 23. Hasil dari penilitian ini menunjukan bahwa gaya kepemimpinan dan etika profesi memiliki pengaruh terhadap kinerja auditor, sedangkan struktur audit tidak berpengaruh terhadap kinerja auditor. Kata Kunci : Gaya Kepemimpinan, Etika Profesi dan Struktur audit, Kinerja Auditor, Kinerja Auditor.
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