CD Tesis

Pengaruh Profesionalisme, Integritas Dan Independensi Auditor Terhadap Kinerja Auditor Dengan Struktur Audit Sebagai Pemoderasi

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Auditor performance is the embodiment of work performed by the auditor
in order to achieve better work results and be able to complete the assigned work
effectively and within a certain time. In carrying out their duties, the auditor is
required to act objectively, besides that the auditor is required to have high
professionalism in carrying out his duties. The results of the auditor's
performance are the final goal in a financial examination carried out by the
auditor himself Research assesses whether professionalism, integrity and
independence have a positive effect on auditor performance with the audit
structure as moderator. The population in this study were BPK Auditors
Representative of Riau Province, totaling 84 people and at least having carried
out audit assignments. The sample in this study were 84 people. The data analysis
used in this research is Moderated Regression Analysis (MRA).
The results of the study explain that professionalism, integrity and
independence have a positive effect on auditor performance. The audit structure
moderates the positive and significant influence of professionalism, integrity and
independence on auditor performance. Theoretical implications of this research
can provide a stronger consideration of previous research and the theory that has
been explained. The managerial implications in this study can be useful that an
auditor must always apply basic values, namely professionalism, independence
and integrity in carrying out audits in accordance with the SPKN, inspection
management guidelines, and BPK audit policies so that the resulting performance
is better.
Key words: Professionalism, Integrity, Auditor Independence, Audit Structure
and Auditor Performance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247701

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247701

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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