PENGARUH AKUNTABILITAS, PENGETAHUAN AUDIT DAN GENDER TERHADAP KUALITAS HASIL KERJA AUDITOR INTERNAL (Studi Empiris Pada Kantor Inspektorat Aceh)

SARI, APRILIA ULANTIKA (2021) PENGARUH AKUNTABILITAS, PENGETAHUAN AUDIT DAN GENDER TERHADAP KUALITAS HASIL KERJA AUDITOR INTERNAL (Studi Empiris Pada Kantor Inspektorat Aceh). Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Permasalahan dalam penelitian ini menunjukkan masih ada auditor yang melakukan kesalahan ketika saat pengauditan. Penerapan kualitas hasil audit yang dilakukan oleh auditor masih menjadi perhatian masyarakat, karena disebabkan dari temuan yang ada dan tidak terdeteksi oleh aparat Inspektorat sebagai auditor internal. Fenomena tersebut menandakan bahwa kasus dari kualitas audit masih terus terjadi. Hal ini menunjukkan bahwa hasil audit yang dilakukan oleh aparat pengawasan internal pemerintah daerah belum menghasilkan kualitas audit yang baik. Untuk itu masih diperlukan perbaikan dari waktu ke waktu dalam memenuhi standar kualitas audit yang baik. Penelitian ini bertujuan untuk memperoleh bukti empiris yang dapat diuji hipotesisnya dan untuk mengetahui pengaruh variabel akuntabilitas, pengetahuan audit, dan gender terhadap variabel kualitas hasil kerja auditor internal. Populasi dalam penelitian ini adalah seluruh auditor/ pemeriksa internal Inspektorat Aceh sebanyak 52 auditor. Sampel pada penelitian ini adalah beberapa auditor yang ada di Inspektorat Aceh dengan kriteria tertentu. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling yaitu pemilihan sampel berdasarkan pertimbangan tertentu dengan memenuhi kriteria yang telah ditetapkan oleh peneliti. Pada penelitian ini data diuji dan dianalisis melalui uji validitas, uji reliabilitas, uji asumsi klasik, uji normalitas, uji multikolonieritas, uji koefisien determinasi (R2), uji statistik t dan uji statistik F. Hasil penlitian ini menunjukkan bahwa pengaruh kuntabilitas terhadap kualitas hasil kerja kuditor internal menunjukkan hasil yang tidak signifikan, dengan tingkat signifikasi sebesar 0,270. Pengaruh pengetahuan audit terhadap kualitas hasil kerja auditor internal menunjukkan hasil yang signifikasi, dengan tingkat signifikasi sebesar 0,021, dan pengaruh gender terhadap kualitas hasil kerja auditor internal menunjukkan hasil yang tidak signifikan, dengan tingkat signifikasi sebesar 0,992. Kesimpulan penelitian ini menunjukkan bahwa akuntabillitas, pengetahuan audit, dan gender secara simultan dan signifikan tidak berpengaruh terhadap kualitas hasil kerja auditor intenal.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorKaro-karo, Surbaktinidn0015125905
Keywords: Akuntanbilitas, Pengetahuan Audit, Gender, Kualitas Hasil Kerja Auditor Internal
Subjects: H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 28 Jul 2022 01:05
URI: http://digilib.unimed.ac.id/id/eprint/46767

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