Pengaruh Pengalaman Kerja, Kompetensi Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Intervening (Studi Pada Kantor Inspektorat Daerah Provinsi Nusa Tenggara Timur).

AGAMITTE, Christiana Maria (2019) Pengaruh Pengalaman Kerja, Kompetensi Dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Intervening (Studi Pada Kantor Inspektorat Daerah Provinsi Nusa Tenggara Timur). Masters thesis, Universitas katolik Widya mandira.

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Abstract

This research aimed to determine the effect of: (1) Work Experience on Auditors Ethic, (2) Work Experience on Audit Quality, (3) Competence on Auditors’ Ethic, (4) Competence on Audit Quality, (5) Independence on Auditors’Ethic, (6) Independence on Audit Quality, (7) Auditors Ethic on Audit Quality.The population in this study was 44 internal auditors working at East Nusa Tenggara Province Inspectorate. The whole population was taken as a sample. This study used descriptive statistic analysis and Partial Least Square (PLS) Analysis. PLS Analysis consisted of 3 components, namely: Structural Model (Inner Model), Measurement Model (Outer Model) and Weighting Scheme. Hypothesis testing used the values contained in result for inner weight output from testing the structural model and bootstrap method for the sample.The results of this research used descriptive analysis showed description of audit quality variables, work experience, competence and auditors ethic is categoricallyvery good, while the independent variable is in the good category. The results of this research showed that: (1)Work Experience had a positive and significant influence on Auditors’ Ethicwith t statistic score 2,435. (2) Work Experience had a positive and significant influence on Audit Qualitywith t statisticscore 2,147. (3) Competence had a negative influence on Auditors’ Ethicwith t statistic score 0,155. (4) Competence had a negativeinfluence on Audit Qualitywith t statisticscore 0,262. (5)Independence had a positive and significant influence on Auditors’ Ethicwith path coefficient score 2,856.(6)Independence had a negativeinfluence on Audit Qualitywith t statisticscore 0,102. (7) Auditors’ Ethichad a negativeinfluence on Audit Qualitywith t statistic score 1,301.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Audit Quality, Work Experience, Competence, Independence, Auditors’ Ethic.
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HJ Public Finance
J Political Science > JS Local government Municipal government
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Magister Manajemen > Konsentrasi Manajemen Sumber Daya Manusia
Depositing User: Florentina B. Wenggu
Date Deposited: 02 Nov 2019 01:39
Last Modified: 02 Nov 2019 01:39
URI: http://repository.unwira.ac.id/id/eprint/723

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