PENGARUH PROFESIONALISME DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR DENGAN STRUKTUR AUDIT SEBAGAI PEMODERASI - Riris Rotua Sitorus; Lenny Wijaya (MEDIA STUDI EKONOMI, 2016)
ABSTRACTThis study aimed to examine the effect of professionalism and professional ethics on the performance of auditors with audit structure as a moderator. This research was conducted in KAP North Jakarta.The sampling technique using simple random sampling method. The amount of data was 72 respondents which drawn through questionnaire method of data analysis using the partial least square (PLS). Based on statistical test, the results showed that professionalism significantly affect the performance of auditors, while professional ethics did not significantly affect the performance of auditors. The audit structure has no significant effect on the performance of auditors. Moderation of audit structures had significant influence and strengthen the effect of professionalism on the performance of auditors. Moderation of audit structure had significant influence and strengthen the effect of professional ethics on the performance of auditors.Keywords: Professionalism, Professional Ethics, Audit Structure, Performance of Auditor.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profesionalisme dan etika profesi terhadap kinerja auditor dengan struktur audit sebagai pemoderasi. Penelitian ini dilakukan di KAP Jakarta Utara. Teknik pengambilan sampel menggunakan metode simple random sampling. Jumlah data sebesar 72 responden yang diambil melalui kuesioner metode analisis data menggunkan partial least square (PLS). Berdasarkan uji statistik, hasil penelitian menunjukkan bahwa profesionalisme berpengaruh secara signifikan terhadap kinerja auditor, sedangkan etika profesi tidak berpengaruh secara signifikan terhadap kinerja auditor. Struktur audit berpengaruh tidak signifikan terhadap kinerja auditor. Moderasi struktur audit berpengaruh signifikan dan bersifat memperkuat pengaruh profesionalisme maupun pengaruh etika profesi terhadap kinerja auditorKata Kunci: Profesionalisme, Etika Profesi, Struktur Audit, Kinerja Auditor