SKRIPSI AKS
Faktor-faktor yang mempengaruhi kinerja auditor pada kantor akuntan publik (studi empiris pada KAP Surakarta dan Yogyakarta)
ABSTRACT
This study aims to determine the factors that influence auditor performance.
The factors that influence the auditor's performance include professionalism, work
experience, work autonomy and role ambiguity. This research was conducted at
Public Accounting Firms in Surakarta and Yogyakarta. The number of samples
determined by 78 respondents using purposive sampling method. As independent
variables, namely Professionalism, Work Experience, Work Autonomy and Role
Ambiguity, while the dependent variable is auditor performance.
The results of research analysis using regression can be seen that the variables
Professionalism, Work Experience and Work Autonomy have a positive effect on
auditor performance, and the variable Role Ambiguity has a negative effect on
auditor performance. The results of the analysis using the t test can be seen
Professionalism, Work Experience, Work Autonomy and Role Ambiguity have a
significant effect on auditor performance. The results of the analysis using the
coefficient of determination show that 28.8 percent of the variation in auditor
performance can be explained by the independent variables examined in this study
and 71.2 percent explained by other factors outside the model.
Keywords: Professionalism, Work Experience, Work Autonomy and Role
Ambiguity
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