Sihombing, Giot Marito (2013) PENGARUH KOMPETENSI, INDEPENDENSI, KECERMATAN PROFESIONAL DAN MOTIVASI TERHADAP KUALITAS AUDITOR (STUDI KASUS BPKP PROVINSI SUMATERA UTARA). Undergraduate thesis, UNIMED.
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Abstract
Penelitian ini bertujuan Untuk menguji Pengaruh Kompetensi, Independensi, Kecermatan Profesional dan Motivasi Terhadap Kualitas Auditor (Studi Kasus BPKP Provinsi Sumatera Utara). Permasalahan yang dibahas dalam penelitian ini mengenai pertanyaan dari masyarakat mengenai kontribusi apa yang diberikan oleh auditor intern (BPKP) dalam pencapaian tujuan organisasi yaitu terselenggaranya kegiatan pemerintahan yang efisien dan efektif, serta mengeliminasi praktik-praktik KKN.Sampel dalam penelitian ini adalah auditor BPKP Perwakilan Provinsi Sumatera Utara. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah simple rondom sampling yaitu pengambilan sampel dari populasi secara acak tanpa memperhatikan strata yang ada dalam populasi dan setiap anggota populasi mempunyai kesempatan yang sama. Penentuan sampel adalah auditor BPKP Perwakilan BPKP Provinsi Sumatera Utara, ditentukan dengan menggunakan Rumus Slovin. Metode analisis data yang digunakan adalah analisis regresi berganda dengan SPSS 15.0. Hasil penelitian menunjukkan bahwa Kompetensi, Independensi, Kecermatan Profesional dan Motivasi Terhadap Kualitas Auditor berpengaruh secara simultan. Hal ini dapat dilihat dari nilai signifikansi F-hitung > F-tabel (29,702 > 2,859). Adjusted R Square 0.688. Akan tetapi, yang memiliki pengaruh terbesar adalah independensi.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | 657.45 Sih p |
| Uncontrolled Keywords: | prestasi; atribut; auditor pemerintah; kualitas; kompetensi; independensi; kecamatan; motivasi |
| Subjects: | H Social Sciences > HB Economic Theory. Demography H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Mrs Farida Hanum |
| Date Deposited: | 21 Aug 2016 08:21 |
| Last Modified: | 22 Aug 2016 03:14 |
| URI: | https://digilib.unimed.ac.id/id/eprint/13702 |
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