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All Journal Journal Informatic, Education and Management (JIEM) International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Afrizar Pane
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Kompetensi, Independensi, Pengalaman, Dan Etika Auditor Terhadap Kualitas Audit Pada Pt Makmur Inti Group Afrizar Pane
Journal Informatic, Education and Management (JIEM) Vol 1 No 1 (2019): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.488 KB)

Abstract

Penelitian ini bertujuan untuk menguji: (1) pengaruh kompetensi terhadap kualitas audit, (2) pengaruh independensi terhadap kualitas audit, (3) pengaruh pengalaman terhadap kualitas audit, (4) pengaruh etika auditor terhadap kualitas audit. Jenis penelitian yang digunakan adalah metode kuantitatif. Populasi didalam penelitian ini adalah auditor internal PT Makmur Inti Group. Teknik pengambilan sampelnya dengan menggunakan metode Total Sampling. Sumber data dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan IBM SPSS Statistics 23. Hasil penelitian ini menunjukkan bahwa: (1) pengaruh kompetensi berpegaruh positif dan signifikan terhadap kualitas audit, (2) pengaruh independensi berpengaruh positif dan signifikan terhadap kualitas audit, (3) pengaruh pengalaman berpengaruh positif dan signifikan terhadap kualitas audit, (4) pengaruh etika auditor tidak berpengaruh signifikan terhadap kualitas audit. Saran dalam penelitian ini adalah: kepada peneliti berikutnya dapat memperkuat hasil temuan ini dengan melakukan perbaikan dalam metode survey. Dalam proses pengumpulan data ada baiknya peneliti memberikan pengantar dan cara mengisian kuesioner dengan lebih baik. Hal ini untuk menghindari responden menjawab tanpa mengerti petunjuk pengisian kuesioner.Kata kunci: kompetensi, independensi, pengalaman, etika auditor, kualitas audit.
THE EFFECT OF INDEPENDENCE, COMPETENCE, ACCOUNTABILITY AND WORK EXPERIENCE ON AUDIT QUALITY AT PUBLIC ACCOUNTING OFFICES IN MEDAN CITY Afrizar Pane; Irene Febrianna Tarigan; Sunidar Laoli; Junita Sukmawati Zebua
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 2 (2023): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i2.680

Abstract

This contemplate directs to influence the chain reaction of home rule competence, accountableness and elbow grease acquaintance on scrutinize superiority at a universal accounting trueheart in Medan. The evaluation disposition euphemistic pre-owned therein evaluation is descriptive decimal method. The collections psychoanalysis disposition euphemistic pre-owned in this contemplate is statistical psychoanalysis disposition victimisationing IBM SPSS (Statistical combination for collective Science) ver 20 software. The inhabitant therein contemplate were auditors at KAP Medan, patch the exemplification in this contemplate was 38 auditors at KAP Medan. with purposeful distribution technique. The collections psychoanalysis euphemistic pre-owned is descriptive data, validness and dependability test, graeco-roman presumptuousness test, aggregate one-dimensional retrogression analysis, coefficient of steadfastness psychoanalysis and possibility testing. The consequences show: 1) sovereignty has a cocksureness and substantial chain reaction on scrutinize superiority at KAP in city 2) potency has a contradiction and undistinguished chain reaction on scrutinize superiority at KAP in city 3) accountableness has a cocksureness and substantial chain reaction on scrutinize superiority at KAP in city 4) acquaintance elbow grease has a cocksureness and substantial chain reaction on scrutinize superiority at KAP in city
Co-Authors Irene Febrianna Tarigan Junita Sukmawati Zebua Sunidar Laoli