PENGARUH AKUNTABILITAS AUDITOR, KOMPETENSI, OPINI, STRUKTUR AUDIT TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA PUSAT DAN JAKARTA TIMUR)

Nurzaqiah, Kiki (2019) PENGARUH AKUNTABILITAS AUDITOR, KOMPETENSI, OPINI, STRUKTUR AUDIT TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA PUSAT DAN JAKARTA TIMUR). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk melihat pengaruh akuntabilitas auditor, kompetensi, opini dan struktur audit terhadap Kinerja Auditor di Jakarta Pusat dan Jakarta Timur. Sampel yang digunakan dalan penelitian ini sebanyak 95 responden. Metode Analisis data menggunakan regresi linear berganda. Hasil pengujian diperoleh nilai signifikansi < 0.05 artinya akuntabilitas auditor, kompetensi auditor, opini auditor dan struktur auditor berpengaruh positif signifikan terhadap kinerja auditor dengan pengaruh yang diberikan cukup besar yaitu 49.2%. Kata Kunci : Akuntabilitas Auditor, Kompetensi, Opini, Struktur Audit, Kinerja Auditor ABSTRACT The study aims to see the effect of auditor accountability, competence, opinion and audit structure on auditor perfomance in Central Jakarta and East Jakarta. The sampel used in this study was 95 respondents. Methods analysis of data using multiple linier regression. The test results obtained a significance value of < 0.05 means auditor accountability, competence, opinion, audit structure have a significant positive effect on auditor performance with the influence given is quite large, namely 49.2%. Keywords : Auditor Accountability, Competence, Opinion, Audit Structure, Auditor Performance

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRatnaningsih, RiniUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 24 Nov 2021 02:16
Last Modified: 24 Nov 2021 02:16
URI: http://repository.stei.ac.id/id/eprint/5963

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