PENGARUH ETIKA PROFESI, KOMPETENSI, INDEPENDENSI, PENGALAMAN KERJA, DAN WORKLOAD AUDITOR TERHADAP KUALITAS AUDIT ( Studi Empiris pada Auditor Inspektorat Provinsi Banten )
| Main Author: | Saputri, Anggi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2015
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/13191/1/PENGARUH%20ETIKA%20PROFESI%2C%20KOMPETENSI%2C%20INDEPENDENSI%2C%20PENGALAMAN%20KERJA%2C%20DAN%20WORKLOAD%20AUDITOR%20TERHADAP.pdf https://eprints.untirta.ac.id/13191/ https://feb.untirta.ac.id |
Daftar Isi:
- his study aims to examine the influence of professional ethics, competence, independence, work experience, and workload on audit quality auditors Inspectorate Banten Province. A common problem in this research is the finding of the audit that is not detected by the auditor inspectorate as an internal auditor, but was found by the external auditor, Badan Pemeriksa Keuangan (BPK). Variable ethics audit profession elaborated into four indicators. Variable competence of auditor elaborated into three indicators. Variable independence of auditor elaborated into three indicators. Variable work experience of auditor elaborated into two indicators. Variabel workload of auditor elaborated into four indicators. Variable audit quality elaborated into three indicators. The population was auditor Inspectorate Banten Province also perform regular examination. Data were taken from questionnaires distributed to the respondents. Data were analyzed using multiple linear regression analysis (multiple regretion). The data were processed using the SPSS version 20,0. The results showed that the professional ethics, competence, and independence of positive and significant impact on audit quality, while the workload significant negative effect on audit quality. While work experience variables do not have a significant effect on audit quality. The coefficient of determination indicates that independent variabels contributed to the dependent variable of 66.3%, while the remaining 33.7% influenced by other factor outside the model. Implications of the findings this research as a realization of a quality audit is necessary to provide motivation to the auditor about the urgency of audit quality in addition to improving the competence through training.