Irfansdiansyah, Akbar Bagas (2019) Determinan Kualitas Hasil Audit Di Lingkungan Pemerintah Kabupaten bondowoso. Undergraduate thesis, Universitas Muhammadiyah Jember.
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b. ABSTRAK.pdf Download (70kB) |
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c. BAB I.pdf Download (165kB) |
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Abstract
ABSTRAK Teori atribusi menjelaskan mengenai proses bagaimana kita menentukan penyebab dan motif tentang perilaku seseorang. Teori ini mengacu tentang bagaimana seseorang menjelaskan penyebab perilaku orang lain atau dirinya sendiri yang akan ditentukan apakah dari internal misalnya sifat, karakter, sikap, dan lain-lain ataupun eksternal misalnya tekanan situasi atau keadaan tertentu yang akan memberikan pengaruh terhadap perilaku individu (Luthans, 2005). Auditing adalah suatu proses sistematik untuk memperoleh dan mengevaluasi bukti secara objektif mengenai pernyataan-pernyataan tentang kegiatan dan kejadian ekonomi, dengan tujuan untuk menetapkan tingkat kesesuaian antara pernyataan-pernyataan tersebut dengan kriteria yang telah ditetapkan, serta penyampaian hasil-hasilnya kepada pemakai yang berkepentingan (Mulyadi, 2009). Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh independensi, kompetensi, pengalaman, dan etika audit terhadap kualitas hasil audit di Lingkungan Pemerintah Daerah Kabupaten Bondowoso. Populasi dalam penelitian ini adalah aparat pengawas internal/auditor yang bekerja pada Inspektorat Kabupaten Bondowoso sebanyak 34 orang. Pengambilan sampel menggunakan metode sensus. Data yang telah dikumpulkan dianalisis dengan menggunakan alat analisis statistik yakni analisis regresi linear berganda (linear regression analysis). Hasil penelitian menyatakan bahwa independensi, kompetensi, pengalaman, dan etika audit berpengaruh terhadap kualitas hasil audit di Lingkungan Pemerintah Daerah Kabupaten Bondowoso. Kata Kunci : Independensi, Kompetensi, Pengalaman, Etika Audit, dan Kualitas Hasil Audit ABSTRACT Attribution theory explains the process of how we determine the causes and motives about a person's behavior. This theory refers to how a person explains the causes of other people's behavior or themselves which will be determined whether from internal factors such as nature, character, attitudes, etc. or externally for example the pressure of certain situations or circumstances that will affect the individual behavior (Luthans, 2005). Auditing is a systematic process for obtaining and evaluating evidence objectively about statements about economic activities and events, with the aim of determining the level of conformity between the statements with the established criteria, and the delivery of the results to interested users (Mulyadi, 2009). The purpose of this study was to examine and analyze the independence, competence, experience, and ethics of audits on the quality of audit results in the Local Government District of Bondowoso. The populations in this study were 34 internal supervisors/auditors working in the Bondowoso Regency Inspectorate. Sampling using the census method. Data collected were analyzed using statistical analysis consisting of multiple linear regression analysis. The results of the study stated that the independence, competence, experience, and ethics of the audit prioritize the quality of audit results in the Local Government District of Bondowoso. Keywords: Independence, Competence, Experience, Ethics of Audits, and Quality of Audit
| Item Type: | Thesis (Undergraduate) | |||||||||
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| Uncontrolled Keywords: | Independensi, Kompetensi, Pengalaman, Etika Audit, dan Kualitas Hasil Audit | |||||||||
| Subjects: | 600 Technology and Applied Science > 650 Business > 657 Accounting | |||||||||
| Department: | ["eprint_fieldopt_department_KODEPRODI62201#AKUNTANSI" not defined] | |||||||||
| Depositing User: | Users 174 not found. | |||||||||
| Contributors: |
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| Contact Email Address: | akbarbagasirfandiansyah@gmail.com | |||||||||
| Date Deposited: | 12 Nov 2019 06:12 | |||||||||
| Last Modified: | 12 Nov 2019 06:20 | |||||||||
| URI: | http://repository.unmuhjember.ac.id/id/eprint/2727 |
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