PENGARUH KEAHLIAN AUDIT, KOMPLEKSITAS TUGAS DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA PEMERINTAH KABUPATEN SAMOSIR

SINAGA, RINALDO (2018) PENGARUH KEAHLIAN AUDIT, KOMPLEKSITAS TUGAS DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA PEMERINTAH KABUPATEN SAMOSIR. Undergraduate thesis, UNIMED.

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Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh keahlian audit terhadap kualitas audit pada Pemerintah Kabupaten Samosir; untuk menguji dan menganalisis pengaruh kompleksitas tugas terhadap kualitas audit pada Pemerintah Kabupaten Samosir; untuk menguji dan menganalisis pengaruh etika profesi terhadap kualitas audit pada Pemerintah Kabupaten Samosir; untuk menguji dan menganalisis pengaruh secara simultan keahlian audit, kompleksitas tugas, dan etika profesi terhadap kualitas audit pada Pemerintah Kabupaten Samosir. Populasi yang digunakan pada penelitian ini adalah auditor Inspektorat Kabupaten Samosir yang berjumlah 32 orang. Sampel dipilih dengan menggunakan metode sensus. Data diolah menggunakan metode uji statistik regresi linear berganda. Jenis data yang digunakan dalam penelitian ini adalah data primer. Sumber data dalam penelitian ini adalah hasil jawaban kuesioner yang dibagikan kepada responden pada saat penelitian. Hasil penelitian ini membuktikan bahwa keahlian audit (sig 0,015 < 0,05) dan etika profesi (sig 0,001 < 0,05) berpengaruh signifikan secara parsial terhadap kualitas audit di Inspektorat Kabupaten Samosir, sedangkan kompleksitas tugas (sig 0,771 > 0,05) berpengaruh tidak signifikan secara parsial terhadap kualitas audit di Inspektorat Kabupaten Samosir. Adapun keahlian audit, kompleksitas tugas dan etika profesi berpengaruh secara simultan terhadap kualitas audit di Inspektorat Kabupaten Samosir (sig 0,002 < 0,05). Kesimpulan keahlian audit dan etika profesi berpengaruh signifikan secara parsial terhadap kualitas audit di Inspektorat Kabupaten Samosir, sedangkan berpengaruh tidak signifikan secara parsial terhadap kualitas audit di Inspektorat Kabupaten Samosir. Secara simultan keahlian audit, kompleksitas tugas dan etika profesi berpengaruh terhadap kualitas audit di Inspektorat Kabupaten Samosir.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorISHAK, MUHAMMAD196707062000121001
Call Number: SK-2018 AKT 122
Keywords: KUALITAS AUDIT, KEAHLIAN AUDIT, KOMPLEKSITAS TUGAS, ETIKA PROFESI
Subjects: H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: astina hartono lubis
Date Deposited: 23 Oct 2018 10:30
URI: http://digilib.unimed.ac.id/id/eprint/31092

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