Hari Adi Suwondo
Fakultas Ekonomi dan Bisnis Universitas Mulawarman, Kalimantan Timur Indonesia

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PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI KALIMANTAN TIMUR) Hari Adi Suwondo; Sukisno S Riadi; Siti Maria
Jurnal Ilmu Manajemen Mulawarman (JIMM) Vol 2, No 2 (2017): Juni
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jimm.v2i2.303

Abstract

The purpose of this study to determine the effect of Independence, Competence and Sensitivity Professional Ethics of the auditor's work productivity. This research is a quantitative survey approach. The sampling technique using a sample population that took the entire population as a sample. The independent variables consist of Independence (X1), Competence (X2) Sensitivity Ethics (X3), while the dependent variable adala auditor labor productivity (Y), Methods Data were analyzed using multiple linear regression with F test and t test. The results showed that the variable Independence (X1), Competence (X2) and Sensitivity Ethics (X3) simultaneously significant effect on the productivity of auditor BPK RI Representative of East Kalimantan Province.Keywords: Independence, competence, sensitivity Ethics and Work Productivity