ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR AKUNTAN PUBLIK (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta)

RAHMAWATI, MAULINA (2021) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR AKUNTAN PUBLIK (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini untuk mengetahui dan menganalisi faktor-faktor yang mempengaruhi kinerja Auditor Akuntan Publik, yaitu menganalisis pengaruh Pengalaman Auditor, Pelatihan Auditor, Independensi Auditor, Profesionalisme Auditor dan Kepatuhan kepada Kode Etika Profesi terhadap Kinerja Auditor. Objek penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik atau KAP yang berlokasi di DKI Jakarta. Jenis data yang digunakan adalah dokumentasi, yaitu menggunakan kuesioner. Penelitian ini dilakukan terhadap 100 responden dengan menggunakan pendekatan deskriptif kuantitatif. Metode analisis data yang digunakan pada penelitian ini adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel Pengalaman Auditor, Pelatihan Auditor, Independensi Auditor, Profesionalisme Auditor dan Kepatuhan kepada Kode Etika Profesi berpengaruh terhadap Kinerja Auditor pada KAP di DKI Jakarta. Variable kinerja auditor dapat dijelaskan oleh variabel independen sebesar 17,7%. Hasil penelitian secara partial variabel Pelatihan Auditor dan Kepatuhan kepada Kode Etika Profesi berpengaruh positif terhadap Kinerja Auditor dengan nilai signifikansi dibawah 0,05. Sedangkan Pengalaman Auditor, Independensi Auditor, dan Profesionalisme Auditor tidak berpengaruh terhadap Kinerja Auditor pada KAP di DKI Jakarta dengan nilai signifikansi diatas 0,05. Kata Kunci: Pengalaman Auditor, Pelatihan Auditor, Independensi Auditor, Profesionalisme Auditor, Kepatuhan kepada Kode Etika Profesi, Kinerja Auditor. This research is to find out the influence of Auditor Experience, Auditor Training, Auditor Independence, Auditor Professionalism and Compliance to the Code of Professional Ethics on Auditor Performance. The object of this research is auditors working at the Public Accounting Firm or KAP located in DKI Jakarta. The type of data used is documentation, which is using questionnaires. This study was conducted on 100 respondents using quantitative descriptive approach. The data analysis method used in this study is statistical analysis in the form of multiple linear regression tests. The results of this study showed that simultaneously the variables of Auditor Experience, Auditor Training, Auditor Independence, Auditor Professionalism and Compliance to the Code of Professional Ethics affect the Performance of Auditors in KAP in DKI Jakarta. Performance of Auditors can describe with independent variable as 17,7%. The results of the study partially variable Auditor Training and Compliance to the Code of Professional Ethics positively affect the Performance of Auditors with signification under 0,05. While the Auditor's Experience, Auditor Independence, and Auditor Professionalism have no effect on the Performance of Auditors in KAP in DKI Jakarta with signification upper 0,05. Keywords: Auditor Experience, Auditor Training, Auditor Independence, Auditor Professionalism, Compliance to the Code of Professional Ethics, Auditor Performance

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217110440
Uncontrolled Keywords: Pengalaman Auditor, Pelatihan Auditor, Independensi Auditor, Profesionalisme Auditor, Kepatuhan kepada Kode Etika Profesi, Kinerja Auditor, Auditor Experience, Auditor Training, Auditor Independence, Auditor Professionalism, Compliance to the Code of Professional Ethics, Auditor Performance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ORYZA LUVITA
Date Deposited: 19 Apr 2022 07:44
Last Modified: 19 Apr 2022 07:44
URI: http://repository.mercubuana.ac.id/id/eprint/60147

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