PENGARUH INDEPENDENSI , ETIKA PROFESI, PROFESIONALISME, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris pada KAP di Kota Surakarta dan Yogyakarta)
| Main Authors: | Ernawati, Putri Sholikhah, Fitri, Laela Wijayati, S.E., M.Si |
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| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
http://eprints.iain-surakarta.ac.id/258/1/16.%20Ernawati%20Putri%20Sholikhah.pdf http://eprints.iain-surakarta.ac.id/258/ |
Daftar Isi:
- ABSTRACT This study aimed to get empirical evidence about the influence on the performance of auditors independence, professional ethics on the performance of auditors, professionalism on the performance of auditor, and the organization’ commitment on the performance of auditors. This type of research is quantitative. The sample in this research that all auditors of the level of partners, managers, senior and junior as well as staff auditor. The sampling technique in this research is using purposive sampling. Data techniques collection using questionnaires. Data obtained by distributing questionnaires to auditors working at public accounting firm in the region Surakarta and Yogyakarta. Based on the results of this study, it can be conclude that the effect on the performance auditors independence, professional ethics affect the performance of auditors, professionalism effect on the performance of auditors, and organizational commitment affect the performance of auditors. Keywords: independence, professional ethics, professionalism and commitment of the organization, performance auditor. ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh independensi terhadap kinerja auditor, etika profesi terhadap kinerja auditor, profesionalisme terhadap kinerja auditor, dan komitmen organisasi terhadap kinerja auditor. Jenis penelitian yang digunakan adalah kuantitatif. Sampel dalam penelitian ini yaitu seluruh auditor dari tingkat partner, manajer, senior, dan junior maupun staff auditor. Teknik pengambilan sampel dalam penelitian ini adalah menggunakan purposive sampling. Teknik pengumpulan data dengan menggunakan kuesioner. Data diperoleh dengan menyebarkan kuesioner kepada auditor yang bekerja pada Kantor Akuntan Publik di Wilayah Surakarta dan Yogyakarta. Berdasarkan hasil penelitian ini, dapat disimpulkan bahwa independensi berpengaruh terhadap kinerja auditor, etika profesi berpengaruh terhadap kinerja auditor, profesionalisme berpengaruh terhadap kinerja auditor, dan komitmen organisasi berpengaruh terhadap kinerja auditor. Kata Kunci: independensi, etika profesi, profesionalisme, komitmen organisasi, kinerja auditor