CD Skripsi
Pengaruh Independensi, Kompetensi, Pengalaman, Pendidikan Dan Gender Terhadap Profesionalisme Auditor
Professionalism as values up held by the BPK auditors require the auditor works for the field, appropriate professional and ethical. There are several factors affecting the professionalism of auditors, this study tries to see the influences of independency, competency, experience, education, gender differences to auditor professionalism, especially auditors working in Riau province of BPK RI Representatives and Representatives of North Sumatra Province. The population in this study were all auditors working in BPK RI Representative and Representative Riau provinceof North Sumatra Province. The method used is a census method, because the population in the research in this relatively little-tian. Researchers conducted a study on 2 BPK RI Representative and each representative can only accept as many as 50 se-up questionnaire respondents researchers total there are 100 respondents, yet only 84 respondents were willing, so the researchers took a total questionnaires returned as many as 84 questionnaires to be tested. The method of data collection is the smallness of questionnaires. Analysis of the data in this study using multiple linear regression analysis with the windows program SPSS version 20.0. The results of the testing that has been done, simultaneous regression test (F test) showed that the independence, competence, experience, education and gender affect the auditor professionalism. Partial regression test (t test) showed that the competence, experience, and gender was significantly and positively to the professionalism of auditors, while independence and education did not have a significantin fluence on their professionalism. Analysis using the coefficient to f determination (R2) found that 29.5% of the variation can be explained by the auditor professionalism five independent variables in this study and 70.5% explained by other variables that are nottested in this study.
Keywords: independency, competency, experience, education, gender, professionalism
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