Aditya, Angga (2021) PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR (STUDI EMPIRIS:KANTOR AKUNTAN PUBLIK JAKARTA TIMUR). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme, komitmen organisasi dan independensi terhadap kinerja auditor pada kantor akuntan publik di Jakarta Timur. Strategi yang digunakan adalah strategi penelitian asosiatif dengan metode penelitian kuantitatif. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner. Populasi dalam penelitian ini adalah 74 auditor yang bekerja di Kantor Akuntan Publik Wilayah Jakarta Timur, adapun sampel dalam penelitian ini sebanyak 68 auditor yang ditentukan menggunakan metode non probabilitas dengan teknik purposive sampling. Analisis data yang digunakan adalah statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, dan uji hipotesis dengan menggunakan program SPSS versi 25.0. Hasil penelitian menunjukkan 1) Profesionalisme berpengaruh positif dan signifikan terhadap kinerja auditor pada KAP Jakarta Timur, 2) Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja auditor pada KAP Jakarta Timur, 3) Independensi berpengaruh positif dan signifikan terhadap kinerja auditor pada KAP Jakarta Timur. Kata kunci: Profesionalisme, Komitmen Organisasi, Independensi, Kinerja Auditor ABSTRACT This study aims to determine the influence professionalism, organizational commitment and independence on the performance of auditors at public accounting firms in East Jakarta. The strategy used is associative research strategy with quantitative research methods. This study uses primary data by distributing questionnaires. The population in this study were 74 auditors who worked in the East Jakarta Regional Public Accounting Firm, while the sample in this study was 68 auditors who were determined using the non-probability method with purposive sampling technique. Data analysis used is descriptive statistics, validity and reliability tests, classical assumption test, and hypothesis testing using SPSS version 25.0 program. The results of the study show 1) Professionalism has a positive and significant influence on auditor performance at East Jakarta Public Accounting Firm, 2) Organizational commitment has a positive and significant influence on auditor performance at East Jakarta Public Accounting Firm, 3) Independence has a positive and significant influence on auditor performance at East Jakarta Public Accounting Firm. Keyword: Professionalism, Organizational Commitment, Independence, Performance of Auditor
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs ANGGA ADITYA | ||||||||
| Date Deposited: | 21 Dec 2021 06:04 | ||||||||
| Last Modified: | 21 Dec 2021 06:04 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6336 |
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