Pengembangan Karir, Karakteristik dan Kinerja Auditor - Diva Callista Yurianti; Sansaloni Butar Butar (Universitas Katolik Soegijapranata Semarang, 2020)
Abstract The auditor profession has an important role in the business world. From time to time, the role of the auditor in increasing the credibility of financial statements is increasingly felt and is needed by users of financial statements. The quality of financial reports is expectedly influenced by audit quality. Therefore, research on the characteristics of auditors is very important to understand the factors that affect auditor performance. This study examines the effect of career development and auditor characteristics on auditor performance. The characteristics of auditors examined are focused on auditor independence, organizational commitment, integrity, confidentiality, and motivation. The test of hypothesis is conducted by using multiple regression analysis. The sample is 64 auditors who work in public accounting firms in Semarang. The results show that career development, organizational commitment, confidentiality, and motivation have a positive effect on auditor performance. Meanwhile, auditor independence and integrity have no effect on auditor performance. Abstrak Profesi auditor memiliki peran yang penting dalam dunia bisnis. Dari waktu ke waktu peran auditor dalam meningkatkan kredibilitas laporan keuangan semakin terasa dan sangat dibutuhkan oleh pengguna laporan keuangan. Kualitas laporan keuangan dapat dipengaruhi oleh kualitas audit. Karena itu, penelitian tentang karakteristik auditor sangat penting untuk memahami faktor-faktor yang mempengaruhi kinerja auditor. Penelitian ini menguji pengaruh pengembangan karis dan karakteristik auditor terjadap kinerja auditor. Karakteristik auditor yang menjadi fokus penelitian adalah independensi auditor, komitmen organisasi, integritas, kerahasiaan, dan motivasi. Pengujian hipotesis dilakukan dengan analisis regresi berganda menggunakan 64 auditor yang bekerja di Kantor Akuntan Publik yang ada di Semarang sebagai sampel. Hasil analisis menunjukkan bahwa pengembangan karir, komitmen organisasi, kerahasiaan, dan motivasi berpengaruh positif terhadap kinerja auditor. Sedangkan independensi auditor dan integritas tidak berpengaruh terhadap kinerja auditor.