PENGARUH INDEPENDENSI, PENGALAMAN, GAYA KEPEMIMPINAN, DAN KOMPETENSI TERHADAP SKEPTISISME PROFESIONAL AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Selatan)

LESTI, INGGA MALA (2023) PENGARUH INDEPENDENSI, PENGALAMAN, GAYA KEPEMIMPINAN, DAN KOMPETENSI TERHADAP SKEPTISISME PROFESIONAL AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of independence, experience, leadership style, and competence on auditor professional skepticism on auditors at public accounting firms in South Jakarta. Determination of the sampling amount is determined by the Slovin formula using a sampling method in the form of a random sampling method. The number of samples used was 100 respondents who were auditors at the Public Accounting Firm in the South Jakarta area. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that auditor independence has no effect on auditor professional skepticism. Experience affects the professional skepticism of auditors. Leadership style has no effect on auditor professional skepticism. Auditor competence affects auditor professional skepticism. Keywords: independence, experience, leadership style, competence, professional skepticism Penelitian ini bertujuan untuk menguji pengaruh independensi, pengalaman, gaya kepemimpinan, dan kompetensi terhadap skeptisisme professional auditor pada Auditor di Kantor Akuntan Publik yang berada di Jakarta Selatan. Penentuan jumlah sampling ditentukan dengan rumus Slovin dengan menggunakan metode pengambilan sampel berupa metode random sampling. Jumlah sampel yang digunakan adalah 100 responden yang merupakan Auditor di Kantor Akuntan Publik di Wilayah Jakarta Selatan. Teknik analisis data yang digunakan adalah Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa independensi auditor tidak berpengaruh terhadap skeptisisme profesional auditor. Pengalaman berpengaruh terhadap skeptisisme profesional auditor. Gaya kepemimpinan tidak berpengaruh terhadap skeptisisme profesional auditor. Kompetensi auditor berpengaruh terhadap skeptisisme profesional auditor. Kata kunci: independensi, pengalaman, gaya kepemimpinan, kompetensi, skeptisisme profesional

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 055
NIM/NIDN Creators: 43218010075
Uncontrolled Keywords: independensi, pengalaman, gaya kepemimpinan, kompetensi, skeptisisme profesional
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.1 Organizations/Manajemen Organisasi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 26 May 2023 04:41
Last Modified: 26 May 2023 05:01
URI: http://repository.mercubuana.ac.id/id/eprint/77734

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