TOGATOROP, FITRIANI (2018) PENGARUH PENGALAMAN KERJA DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR DENGAN ROLE STRESS SEBAGAI VARIABEL INTERVENING. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini dilakukan untuk mengatahui pengaruh pengalaman kerja dan struktur audit terhadap kinerja auditor dengan role stress sebagai variabel intervening pada wilayah Jakarta Pusat. Penelitian ini dilakukan di Kantor Akuntan Publik (KAP) di wilayah Jakarta Pusat. Metode yang digunakan untuk pengumpulan data adalah bersifat survey melalui data primer. Metode analisis yang digunakan adalah metode pendekatan kuantitatif. Hasil dari penelitian mengenai pengaruh pengalaman kerja dan struktur audit terhadap kinerja auditor dengan role stress sebagai variabel intervening. Pengaruh tersebut sebesar 53.6%. Kesimpulan dari penelitian ini adalah variabel pengalaman kerja dan struktur audit berpengaruh terhadap kinerja auditor baik langsung ataupun melalui variabel intervening role stress. Saran dari penelitian ini Setiap KAP hendaknya meletakkan posisi auditor berdasarkan pengalaman kerja. Sebaiknya pihak KAP membenahi struktur audit yang digunakan sebagai pedoman bagi setiap auditor yang ada didalamnya. Kata kunci: Pengalaman kerja, struktur audit, role stress, kinerja auditor. This research was conducted to determine the effect of work experience and audit structure on auditors performance with role stress as an intervening variable in Central Jakarta. This research was conducted in the Public Accounting Firm (KAP) in Central Jakarta. The method used for data collection is to be survey through primary data. The analytical method used is the quantitative approach. Results of research on the effect of work experience and audit structure on the auditors performance with role stress as an intervening variable. The Influence is 53.6%. The conclusion of this study is variable work experience and audit structures affect the performance auditor either directly or through an intervening variable role stress. Recommendation from this study Each KAP should position the auditor based on work experience. KAP party should fix the audit structure which is used as a guideline for any auditor who is inside. Kata Kunci : Work Experience, Audit Structure, Role Stress, Auditor
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 19 May 2022 10:23 | ||||||||
| Last Modified: | 19 May 2022 10:23 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7605 |
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