PENGARUH BUDAYA ORGANISASI, PELAKSANAAN TANGGUNG JAWAB, OTONOMI KERJA, DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik di Jakarta) (original) (raw)
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2017
Kantor Akuntan Publik melakukan penugasan atas laporan keuangan yang diperlukan untuk meningkatkan kreditabilitas perusahaan, sehingga laporan keuangan yang didapat akan digunakan sebagai dasar pengambilan keputusan. Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, kompetensi profesional, kecerdasan intelektual, dan komitmen organisasi terhadap kinerja auditor. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner kepada para auditor yang bekerja pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Selatan dan Jakarta Barat. Kuesioner yang disebarkan sebanyak 80 kuesioner. Dari 80 kuesioner yang disebarkan, jumlah kuesioner kembali dan dapat diolah sebanyak 75 kuesioner dari 12 KAP. Metode yang digunakan dalam penelitian ini adalah convenience sampling . Penelitian ini menggunakan teknik analisis regresi linear berganda dan uji hipotesis menggunakan uji t, uji kelayakan model dengan signifikansi 5% dan uji koefisien determinasi. Hasil pene...
2016
The purpose of this study is to get an empirical proof that competence, independence, professionalism, work experience, and organizational commitment can affect the audit quality. Population of this study is all auditors who work at Kantor AkuntanPublik (KAP) and registered in Direktori Ikatan Akuntan Publik Indonesia (IAPI) 2011 on Sumatera Area. Total sample of this study was 92 auditors from Kantor Akuntan Publik on Pekanbaru, Padang, and Medan. The method of data analysis in this study is using Multiple Linear Regression. Result of first hypothesis study showing that competence is having an effect on audit quality. The second hypothesis showing that independence can have a positive effect on audit quality. Next hypothesis is hypothesis three, which shows that professionalism is also have a positive effect to the audit quality. Fourth hypothesis shows that work experience can give a good effect on audit quality. And the last hypothesis result showing that organizational commitmen...
Balance, 2019
Penelitian ini menguji pengaruh komitmen organisasi, budaya organisasi, gaya kepemimpinan, posisi fungsional terhadap kinerja auditor. Penelitian ini menggunakan teknik convenience sampling untuk memilih responden. Data dikumpulkan melalui survei terhadap 98 auditor pemerintah yang bekerja di Inspektorat Provinsi Sumatera Selatan dan perwakilan BPKP Sumatera Selatan. Structural Equation Model (SEM) dengan Partial Least Square (PLS) diterapkan untuk menganalisis data. Hasil penelitian ini menunjukkan pengaruh positif budaya organisasi, gaya kepemimpinan, posisi fungsional terhadap kinerja auditor. Lebih lanjut, ditemukan bahwa tidak ada pengaruh yang signifikan terhadap budaya organisasi, gaya kepemimpinan, posisi fungsional terhadap kinerja auditor dengan komitmen organisasi sebagai anteseden.
Abstrak Penelitian ini bertujuan untuk mengetahui adanya pengaruh etika profesi auditor, profesionalisme, motivasi, budaya kerja, dan tingkat pendidikan terhadap kinerja auditor junior. Jenis penelitian ini adalah kuantitatif. Populasi yang digunakan adalah seluruh auditor junior kantor akuntan publik di Bali yang tergabung dalam Institut Akuntan Publik Indonesia yang berjumlah 7 Kantor Akuntan Publik. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan responden yaitu auditor yang mempunyai pengalaman kerja minimal dua tahun dan sudah pernah melakukan penugasan audit. Dipilih telah bekerja dua tahun, karena telah memiliki waktu dan pengalaman untuk beradaptasi serta menilai kondisi lingkungan kerjanya, dengan jumlah 64 responden. Sumber data yang digunakan adalah data primer. Data diperoleh dari penyebaran kuesioner secara langsung kepada responden. Teknik analisis data menggunakan regresi berganda. Analisis data menggunakan program SPSS versi 18. Metode analisis data menggunakan regresi linear berganda Hasil penelitian ini menunjukan bahwa: etika profesi auditor, profesionalisme motivasi, budaya kerja, dan tingkat pendidikan berpengaruh positif dan signifikan secara parsial dan simultan terhadap kinerja auditor junior. Abstract The study aimed at finding out the effect of audito's professional ethics, professionalism, motivation, working culture, and level of education on the junior auditor's performances. It was a quantitative study involving all junior auditors at seven public accountancy offices in Bali associated in the Indonesian Public Accouncy Institute. The samples were selected by using purposive sampling technique involving 64 respondents of two-year working experience auditors, and they had been assigned as auditor, since they had got enough time and experiences to adapt to the working environment. The data were collected from a primary source by distributing questionnaire directly to the respondents. The analysis was made by using multiple regression supported by SPSS software version 18. The results of the study indicated that: audito's professional ethics, professionalism, motivation, working culture, and level of education had a partially and simultaneously significant and positive effect on the junior auditor's performances.
2015
This research examines the effect of competence, independency, and professionalism in auditors performance with an ethic of profession of moderating variable. The respondents in this research are auditors whom work in public accounting office in pekanbaru, batam and medan. The Amount of auditors that has been visited are 145 auditors from 29 public accounting offices. The method of sample determining is purpossive sampling method,meanwhile the method of data tabulation has been used by researcher is doubled regression and moderate regression analysis. The result shows that competence, independency, and professionalism influence significantly to auditors performance. The ethic of profession can be a moderate variable for professionalism, but it can't be a moderate variable for competence and independency. Keywords: competency, independency, professionalism, ethics, auditor performance.
2020
The purpose of this study is to analyze the influence of good governance and auditor competence on audit quality with organizational commitment as the moderating variable. The number of samples taken are 33 auditors, because of the lack of difficulty in obtaining the questionnaires. This study used purposive sampling method by distributing questionnaires to respondents with criteria of junior auditor and senior auditor, and then collected directly from them. Afterwards, the collected data was processed by direct distribution method. Analytical technique used in this study was WarpPLS (Partial Least Square) version 5.0. The results of this study indicate that good governance has a significant effect on audit quality; while auditor competence has no significant effect on audit quality; where organizational commitment does not moderate the relationship of good governance and audit quality; also organizational commitment does not moderate the relationship between auditor competence and ...
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit, 2018
This research aims to determine effect of locus of control, profession commitment, organization cultural, job satisfaction, compensation system and independence attitude for auditor behavior in face on audit conflict. The analysis based on the answer of respondents who available through of questionnaire that distribute by Yogyakarta and Surakarta Public Accountant Office. Population from the auditor research who work in the Public Accountant Office were in Yogyakarta and Surakarta. The research using the purposive sampling method. Sample taken from auditor who minimal has worked during 2 years. Cronbach Alpha used to test reliability data and testdata isused kolmogorov_Smirnovnormality. Hypothesis tested by multiple regression. Result from the research revealed that there are locus of control effect, profession commitment, organization cultural, job satisfaction, compensation system, independence attitude for auditor behavior in face on audit conflict.