Kurniawan, Nanda Trias (2016) PENGARUH INDEPENDENSI, PROFESIONALISME, ETIKA PROFESI DAN PENGALAMAN TERHADAP KINERJA AUDITOR (Studi Kasus Pada Kantor Akuntan Publik di Yogyakarta). Other thesis, UPN "VETERAN" YOGYAKARTA.
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Abstract
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ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh Independensi,
Profesionalisme, Etika Profesi, dan Pengalaman terhadap Kinerja Auditor pada
Kantor Akuntan Publik di Yogyakarta. Pengambilan sampel dalam penelitian ini
menggunakan metode convenience sampling. Data dikumpulkan menggunakan
metode kuesioner. Target responden penelitian ini adalah 50 responden, namun
data responden yang dapat diolah adalah 39 jawaban responden. Untuk menguji
kualitas data dari instrumen yang digunakan dilakukan dengan uji validitas dan uji
reliabilitas.
Hasil analisis regresi berganda menunjukkan bahwa variasi variabel kinerja
auditor dapat dijelaskan oleh variasi variabel Independensi, Profesionalisme, Etika
Profesi, dan Pengalaman sebesar 24,6%. Uji statistik F menunjukkan bahwa model
yang digunakan mampu memprediksi kinerja auditor dan signifikan secara statistik.
Pengujian hipotesis dengan uji statistik t menunjukkan bahwa variabel
Independensi, Profesionalisme, Etika Profesi, dan Pengalaman berpengaruh terhadap
Kinerja Auditor.
Hasil penelitian menunjukkan bahwa Independensi, Profesionalisme, Etika
Profesi, dan Pengalaman memberikan pengaruh terhadap Kinerja Auditor. Hasil
pengujian hipotesis memberikan sintesa bahwa semakin baik Independensi,
Profesionalisme, Etika Profesi, dan Pengalaman yang dimiliki auditor maka kinerja
auditor yang dihasilkan semakin baik pula.
Kata Kunci: Independensi, Profesionalisme, Etika Profesi, Pengalaman, Kinerja
Auditor
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ABSTRACT
This study aimed to examine the influence of Independence, Professionalism,
Professional Ethics, and experience on the Performance Auditor in Public Accountant
Office in Yogyakarta. The samples in this study using a convenience sampling
method. Data were collected using questionnaires. The target respondents of this
research is 50 respondent, but respondent data that can be processed is 39
respondents. To test the quality of the data from the instruments used to do with the
validity and reliability test.
Results of multiple regression analysis showed that the variation of the
variable performance of auditors can be explained by variations in the variable
Independence, Professionalism, Professional Ethics, and the experience of 24.6%. F
statistical test showed that the model that is used to predict the performance of
auditors and statistically significant. Hypothesis testing with statistical t test showed
that the variables of Independence, Professionalism, Professional Ethics, and
experience affect the Performance Auditor.
The results showed that the Independence, Professionalism, Professional
Ethics, and experience give effect to the Performance Auditor. The test results
provide a synthesis hypothesis that the better Independence, Professionalism,
Professional Ethics, and experience possessed auditor then the performance auditor
produced the better.
Keywords: Independence, Professionalism, Professional Ethics, Experience,
Performance Auditor
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HB Economic Theory |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 15 Jun 2016 02:43 |
| Last Modified: | 15 Jun 2016 02:43 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3751 |
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