PENGARUH ATURAN ETIKA DAN INDEPENDENSI TERHADAP KEPUASANKERJA INTERNAL AUDITOR,DENGAN PROFESIONALISME SEBAGAI VARIABEL INTERVENING(Studi Empiris Pada Internal Auditor BPKP Semarang) (original) (raw)
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PENGARUH INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT INTERNAL
JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS LANGLANGBUANA BANDUNG 2017 ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh independensi dan etika auditor terhadap kualitas audit internal. Tujuan penelitian adalah untuk mengetahui bahwa dengan adanya independensi dan etika auditor dapat meningkatkan kualitas audit internal. Penelitian ini dilakukan di Perum Bulog Divre Jabar.Populasi dalam penelitian ini adalah auditor,bagian keuangan dan akuntansi yang bekerja di Perum Bulog Divre Jabar. Teknik pengambilan sampel dilakukan dengan Simple Random Sampling dengan penyebaran kuisisoner secara langsung dan diperoleh jumlah sampel 31 responden. Metode pengambilan data primer yang digunakan adalah metode kuisioner. Metode Analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Metode statistik yang digunakan melakukan uji asumsi klasik terlebih dahulu, untuk menguji hipotesis maka yang digunakan adalah uji t dan diolah dengan menggunakan program SPSS 24.0 For Windows. Hasil penelitian menunjukan pengaruh independensi terhadap kualitas audit internal sebesar 32 % hal ini terjadi karena mudahnya mendeteksi kesalahan sehingga memudahkan auditor dalam melakukan pemeriksaan serta mudah mencari penyebab munculnya kesalahan tersebut sehingga mudah memberikan rekomendasi atau hasil temuan kepada perusahaan. Pengaruh etika terhadap kualitas audit internal sebesar 16,4 % karena auditor mampu mempertahankan objektivitas dan independensi dalam melakukan pemeriksaan. ABSTRACT This study was conducted to examine the influence of auditor independence and ethics on the quality of internal audit. The purpose of the study is to know that with the independence and ethics of auditors can improve the quality of internal audit. This research was conducted in Bulog Divre Jabar.Population in this research is auditor, finance and accounting department who work in Perum Bulog Divre Jabar. The sampling technique was done by Simple Random Sampling with direct quizisoner spreading and obtained sample number 31 respondents. The primary data retrieval method used is the questionnaire method. Analysis method used to test the hypothesis is multiple linear regression. The statistical method used to test the classical assumption first, to test the hypothesis then used is t test and processed by using the program SPSS 24.0 For Windows.The results showed the influence of independence on the quality of internal audit of 32% this happens because it is easy to detect errors so as to facilitate the auditor in conducting the examination and easy to find the cause of the emergence of the error so easy to provide recommendations or findings to the company. The influence of ethics on internal audit quality is 16.4% because the auditor is able to maintain objectivity and independence in conducting examination.
Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh Profesionalisme terhadap Kualitas Audit Internal. 2) Pengaruh Independensi Auditor Internal Terhadap Kualitas Audit Internal. Pengumpulan data dilakukan dengan menggunakan Kuisioner yang diberikan kepada tiga puluh dua auditor internal. Kuisioner diuji validitas dan reabilitasnya. Sebelum dilakukan analisis terlebih dahulu diadakan pengujian prasyarat analisis meliputi uji normalis, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorealasi. Analisis data yang digunakan untuk menguji hipotesis adalah regresi linear berganda.