Image of Pengaruh Kompetensi, Independensi, Dan Emotional Stability Terhadap Kinerja Auditor Internal Pemerintah Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Inspektorat Kabupaten Bengkalis, Inspektorat Kabupaten Meranti, Dan Inspektorat Kabupaten Kampar)
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Pengaruh Kompetensi, Independensi, Dan Emotional Stability Terhadap Kinerja Auditor Internal Pemerintah Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Inspektorat Kabupaten Bengkalis, Inspektorat Kabupaten Meranti, Dan Inspektorat Kabupaten Kampar)

ABSTRACT
Supervision is one way to create good governance. This causes the public to focus on and demand the performance of the inspectorate to be better in carrying out their duties. Government internal auditors need several main things, namely competence, independence, and emotional stability to produce good performance. This study aims to provide empirical evidence about the effect of competence, independence, and emotional stability on the performance of government internal auditors, as well as the role of auditor ethics in moderating the influence of competence, independence, and emotional stability on the performance of government internal auditors. The population and samples in this study were all auditors who worked at the Bengkalis Regency Inspectorate, Meranti Regency Inspectorate, and Kampar Regency Inspectorate, totaling 60 people. In this case the researcher came to the object and gave the questionnaire directly. The test results showed that the variables of competence, independence and emotional stability have a significant effect on the performance of the government's internal auditors. Ethical auditor did not succeed in strengthening the relationship between competence and auditor performance, but succeeded in strengthening the relationship between independence and emotional stability on auditor performance.
Keywords: performance, competence, independence, emotional stability, ethics

Ketersediaan
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Perpustakaan Universitas Riau 1902110315
1902110315
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1902110315
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902110315
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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