PENGARUH KEAHLIAN, INDEPENDENSI, KOMUNIKASI DAN ETIKA TERHADAP KUALITAS AUDITOR PADA INSPEKTORAT PROVINSI BANTEN
| Main Authors: | Smith, Marshal, Rahmanullah, Ido |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
STIE La Tansa Mashiro
, 2015
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| Online Access: |
https://jurnalstie.latansamashiro.ac.id/index.php/JSAB/article/view/52 https://jurnalstie.latansamashiro.ac.id/index.php/JSAB/article/view/52/39 |
Daftar Isi:
- This research is aimed to identify, analyze and obtain the empirical data in relation to the effect of proficiency, independency, comunication and act upon code of ethics for the auditor’s quality in the Inspektorat of Banten. The supervising of local government implementation is performed gradually initiate from regency/city, Province until to the center levels. The independent variabels in this research are proficiency, independency, comunication and act upon code of ethics. The dependent variabel, on the other hand, in this research is the auditor’s quality. Data of the research from questionnaires circulated to all auditors in Inspektorat of Banten. Analysis model that used is multiple linear regression, these analysis based on valid questionnaires taken from 60 respondents. These research outcomes represent the proficiency, independency, comunication and act upon code of ethics that have significant impact to the quality of auditors in Inspektorat of Banten simultaneously. Partially the proficiency, independency, comunication and act upon code of ethics are have significant impacts to the quality of auditors in Inspektorat of Banten, however, the comunication has the bigger impact to the auditor’s quality than others.