Silalahi, Aron William (2014) PENGARUH PENGALAMAN, KOMITMENPROFESIONAL, ORIENTASI ETIS, DAN ETIKA ORGANISASI TERHADAP PERTIMBANGANETIS AUDITOR ( STUDI KASUS BPKP PERWAKILAN PROVINSI SUMATERA UTARA). Undergraduate thesis, UNIMED.
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Abstract
Permasalahan dalam penelitian ini adalah apakah Pengalaman, KomitmenProfesional, Orientasi Etis, dan Etika Organisasi berpengaruh terhadapPertimbangan Etis Auditor pada BPKP Perwakilan Provinsi Sumatra Utara.Tujuan penelitian ini adalah untuk mengetahui Pengaruh Pengalaman, KomitmenProfesional, Orientasi Etis, dan Etika Organisasi Terhadap Pertimbangan EtisAuditor pada BPKP Perwakilan Provinsi Sumatera Utara secara Simultan.Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode survey dengan menggunakan kuesioner. Populasi dalam Penelitian iniauditor Badan Pengawas Keuangan dan Pembangunan Perwakilan ProvinsiSumatera Utara di Medan. Pemilihan sampel dalam penelitian ini dengan metode simple rondom sampling. Data yang digunakan berupa data primer yang diperoleh dengan memberikan 60 kuesioner kepada auditor BPKP Perwakilan ProvinsiSumatra Utara. Dari hasil penyebaran kuesioner dan pengumpulannya kembali,data yang dapat diolah berjumlah 45 kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda ( Multiple Regretion ) dengan bantuan SPSS 17. Dari hasil pengujian secara parsial dapat diketahui bahwa ; Pertama, secara parsial dengan menggunakan uji-t diketahui Orientasi Etis berpengaruh positif terhadap Pertimbangan Etis Auditor. Kedua, Pengalaman, Komitmen Porfesional, Etika Organisasi dengan uji-t tidak berpengaruh terhadap Pertimbangan Etis Auditor. Ketiga, secara simultan dengan uji-F diperoleh Pengalaman, Komitmen Profesional, Orientasi Etis, dan Etika Organisasi berpengaruh terhadap Pertimbangan Etis Auditor BPKP Perwakilan Provinsi Sumatra Utara.. Hal ini dapat dilihat dari F hitung > F tabel (24,548 > 2,240) dengan tingkat signifikansi sebesar 0,000 yang lebih kecil dari 0,05. Kesimpulan penelitian ini adalah secara simultan terdapat Pengaruh,Pengalaman, Komitmen Profesional, Orientasi Etis, dan Etika Organisasi Terhadap Pertimbangan Etis Auditor pada BPKP Perwakilan Provinsi Sumatera Utara
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | 657.45 Sil p |
| Uncontrolled Keywords: | Pengalaman; Komitmen profesional; Orientasi etis; Etika organisasi; Pertimbangan etis. |
| Subjects: | H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Mrs Yuni Chairani |
| Date Deposited: | 21 Aug 2016 08:21 |
| Last Modified: | 18 Oct 2016 03:24 |
| URI: | https://digilib.unimed.ac.id/id/eprint/13051 |
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