Dwi Hardianingsih, Dinda (2019) PENGARUH KINERJA AUDITOR DAN KOMITMEN ORGANISASI TERHADAP PENYIMPANGAN PERILAKU DALAM AUDIT (Studi Kasus pada Kantor Akuntan Publik di Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Kinerja Auditor dan Komitmen Organisasi Terhadap Penyimpangan Perilaku Dalam Audit. Variabel Independen dalam penelitian ini yaitu Kinerja Auditor dan Komitmen Organisasi, sedangkan variabel dependen yaitu Penyimpangan Perilaku Dalam Audit. Penelitian ini dilakukan di Kantor Akuntan Publik di Jakarta Timur. Sampel dalam penelitian ini menggunakan teknik Purposive Sampling, dan jumlah sampel sebanyak 60 responden dari 10 Kantor Akuntan Publik di Jakarta Timur. Penelitian ini menggunakan pendekatan kuantitatif atau penelitian deskriptif, pengujian ini dengan metode analisis regresi berganda dan menggunakan program SPSS 25. Hasil penelitian yang telah dilakukan oleh peneliti, demikian dapat disimpulkan bahwa: (1) Kinerja Auditor berpengaruh positif signifikan terhadap Penyimpangan Perilaku Dalam Audit, (2) Komitmen Organisasi tidak berpengaruh positif signifikan terhadap Penyimpangan Perilaku Dalam Audit di Kantor Akuntan Publik di Jakarta Timur. Kata Kunci : Kinerja Auditor, Komitmen Organisasi, Penyimpangan Perilaku Dalam Audit ABSTRACT This study aims to examine whether the influence of Auditor Performance and Organizational Commitment to Dysfunctional Audit Behaviour. Independent variables in this study are Auditor Performance and Organizational Commitment, while the dependent variable is Dysfunctional Audit Behaviour. This research was conducted at the Public Accounting Firm in East Jakarta. The sample in this study used Purposive Sampling techniques and the number of samples was 60 respondents from 10 Public Accounting Firm in the East Jakarta. This study uses a quantitative approach or descriptive research, tested with the method of multiple regression analysis and using the SPSS 25 program. The results of research conducted by researchers, it can be concluded that: (1) Auditor's Performance has a significant positive effect to Dysfunctional Audit Behaviour, (2) Organizational Commitment not have a significant positive effect to Dysfunctional Audit Behaviour at the Public Accounting Firm in East Jakarta. Keywords: Auditor Performance, Organizational Commitment, Dysfunctional Audit Behaviour
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 14 Oct 2021 04:10 | ||||||||
| Last Modified: | 14 Oct 2021 04:10 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5542 |
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