CD Skripsi
Pengaruh Struktur Audit, Motivasi Kerja Dan Locus Of Control Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Pekanbaru, Padang Dan Medan)
This study aimed to determine (1) the effect of the audit structure on the performance of auditor, (2) the effect of work motivation on the performance of auditors and (3) the effect of locus of control on the performance of auditors in the public accountant in Pekanbaru, Padang and Medan. All the variables in this study was measured using a Likert scale. The analytical method used in this research is multiple linear regression analysis. The population of this research are all independent auditor who worked on a public accounting firm in Pekanbaru, Padang and Medan are bestatus registered in the Indonesian Accountants Association in 2016 amounted to as much as 26 in public accounting. The sample used in this study is convinence sampling. The data used in this study are primary data. The methods of data analysis used multiple regression using SPSS version 23.00. SPSS version results indicate that the audit structure variables on the performance of the auditor with the variable audit structure significant value of 0.004, variable motivation to work influence on the performance of auditors with significant value 0,026, and while variable locus of control on the performance of auditors with significant value 0,000. The results showed that three variables are important variables is much smaller probability of α = 5%. So, it can be concluded that the audit structure, motivation to work and locus of control were able to improve performance accountant. Keywords : Audit, motivation, control and performance
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