WIBOWO, ADIK NOVIANTO (2021) PENGARUH INDENPENDENSI, KOMITMEN ORGANISASI, PEMAHAMAN GOOD GOVERNANCE DAN KECERDASAN INTELEKTUAL YANG MEMPENGARUHI KINERJA AUDITOR (Studi pada Kantor Akuntan Publik di DIY). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
This study aims to examine independence, organizational commitment, understanding of good governance and intellectual intelligence to partially influence auditor performance. This study uses primary data by providing questions in the form of questionnaires distributed to respondents who are active auditors in the Special Region of Yogyakarta. Samples were selected using random sampling method. Respondents in this study are auditors who are still active. A total of 87 questionnaires were sent and 85 questionnaires were returned. The data obtained were then processed and analyzed as many as 85 questionnaires. The statistical method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that partially independence, organizational commitment, understanding of good governance, and intellectual intelligence have an effect on auditor performance. Keywords: independence, organizational commitment, understanding of good governance, intellectual intelligence, auditor performance.
ABSTRAK
Penelitian ini bertujuan untuk menguji indenpendensi, komitmen organisasi, pemahaman Good Governancel dan kecerdasan intelektual berpengaruh secara parsial terhadap kinerja auditor. Penelitian ini menggunakan data primer yaitu dengan menyediakan pertanyaan dalam bentuk kuesioner yang dibagikan kepada responden yang merupakan auditor yang masih aktif di Daerah Istimewa Yogyakarta. Sampel dipilih dengan menggunakan metode Random sampling. Responden dalam penelitian ini adalah auditor yang masih aktif. Sebanyak 87 kuesioner yang dikirim dan 85 kuesioner yang kembali. Data yang diperoleh kemudian diproses dan dianalisis sebanyak 85 kuesioner. Metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial indenpendensi, komitmen organisasi, pemahaman Good Governance, dan kecerdasan intelektual berpengaruh terhadap kinerja auditor.
Kata kunci : Indenpendensi, komitmen organisasi, pemahaman Good Governance, kecerdasan intelektual, kinerja auditor.
Item Type: | Thesis (Other) |
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Uncontrolled Keywords: | Indenpendensi, komitmen organisasi, pemahaman Good Governance, kecerdasan intelektual, kinerja auditor. |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
Depositing User: | Eko Yuli |
Date Deposited: | 17 Jun 2021 01:57 |
Last Modified: | 28 Nov 2022 07:19 |
URI: | http://eprints.upnyk.ac.id/id/eprint/25898 |
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