PENGARUH MOTIVASI, INTEGRITAS, PROFESIONALISME, KOMITMEN ORGANISASI DAN KOMPETENSI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK
DI DKI JAKARTA
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Riaweny, Eriza Dwininda
Subject
Auditing
Datestamp
2020-12-07 13:34:19
Abstract :
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh motivasi, integritas, profesionalisme, komitmen organisasi dan kompetensi terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, secara parsial dan simultan. Strategi penelitian yang digunakan adalah asosiatif/kausalitas. Metode penelitian yang digunakan adalah survei. Populasi dalam penelitian ini adalah seluruh auditor, baik auditor junior maupun auditor senior yang bekerja di KAP yang berada di DKI Jakarta, sedangkan sampel dalam penelitian ini sebanyak 74 auditor yang ditentukan dengan teknik convenience sampling. Analisis data yang digunakan adalah statistik deskriptif, uji instrumen, uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi dan uji hipotesis dengan menggunakan program SPSS 25.0. Hasil penelitian menunjukkan 1) Motivasi berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, 2) Integritas berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, 3) Profesionalisme berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, 4) Komitmen organisasi tidak berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, 5) Kompetensi berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, 5) Motivasi, integritas, profesionalisme, komitmen organisasi dan kompetensi secara simultan berpengaruh signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta. ABSTRACT This study aims to examine the influence of motivation, integrity, professionalism, organizational commitment and competence on audit quality at the Public Accounting Firm in DKI Jakarta, partially and simultaneously. The research strategy used is associative / causality. The research method used was a survey. The population in this study were all auditors, both junior and senior auditors who work at KAP in DKI Jakarta, while the sample in this study was 74 auditors who were determined by convenience sampling technique. The data analysis used is descriptive statistics, instrument test, classical assumption test, multiple linear regression analysis, test of the coefficient of determination and hypothesis testing using the SPSS 25.0 program. The results showed 1) Motivation has a positive and significant influence on audit quality at the Public Accounting Offices in DKI Jakarta, 2) Integrity has a positive and significant influence on audit quality at the Public Accounting Offices in DKI Jakarta, 3) Professionalism has a positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 4) Organizational commitment has no positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 5) Competence has a positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 5) Motivation, integrity, professionalism, organizational commitment and competence simultaneously have a significant Offices on audit quality at the Public Accounting Firm in DKI Jakarta. ABSTRACT This study aims to examine the influence of motivation, integrity, professionalism, organizational commitment and competence on audit quality at the Public Accounting Firm in DKI Jakarta, partially and simultaneously. The research strategy used is associative / causality. The research method used was a survey. The population in this study were all auditors, both junior and senior auditors who work at KAP in DKI Jakarta, while the sample in this study was 74 auditors who were determined by convenience sampling technique. The data analysis used is descriptive statistics, instrument test, classical assumption test, multiple linear regression analysis, test of the coefficient of determination and hypothesis testing using the SPSS 25.0 program. The results showed 1) Motivation has a positive and significant influence on audit quality at the Public Accounting Offices in DKI Jakarta, 2) Integrity has a positive and significant influence on audit quality at the Public Accounting Offices in DKI Jakarta, 3) Professionalism has a positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 4) Organizational commitment has no positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 5) Competence has a positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 5) Motivation, integrity, professionalism, organizational commitment and competence simultaneously have a significant Offices on audit quality at the Public Accounting Firm in DKI Jakarta.
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh motivasi, integritas, profesionalisme, komitmen organisasi dan kompetensi terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, secara parsial dan simultan. Strategi penelitian yang digunakan adalah asosiatif/kausalitas. Metode penelitian yang digunakan adalah survei. Populasi dalam penelitian ini adalah seluruh auditor, baik auditor junior maupun auditor senior yang bekerja di KAP yang berada di DKI Jakarta, sedangkan sampel dalam penelitian ini sebanyak 74 auditor yang ditentukan dengan teknik convenience sampling. Analisis data yang digunakan adalah statistik deskriptif, uji instrumen, uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi dan uji hipotesis dengan menggunakan program SPSS 25.0. Hasil penelitian menunjukkan 1) Motivasi berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, 2) Integritas berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, 3) Profesionalisme berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, 4) Komitmen organisasi tidak berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, 5) Kompetensi berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta, 5) Motivasi, integritas, profesionalisme, komitmen organisasi dan kompetensi secara simultan berpengaruh signifikan terhadap kualitas audit pada Kantor Akuntan Publik di DKI Jakarta. ABSTRACT This study aims to examine the influence of motivation, integrity, professionalism, organizational commitment and competence on audit quality at the Public Accounting Firm in DKI Jakarta, partially and simultaneously. The research strategy used is associative / causality. The research method used was a survey. The population in this study were all auditors, both junior and senior auditors who work at KAP in DKI Jakarta, while the sample in this study was 74 auditors who were determined by convenience sampling technique. The data analysis used is descriptive statistics, instrument test, classical assumption test, multiple linear regression analysis, test of the coefficient of determination and hypothesis testing using the SPSS 25.0 program. The results showed 1) Motivation has a positive and significant influence on audit quality at the Public Accounting Offices in DKI Jakarta, 2) Integrity has a positive and significant influence on audit quality at the Public Accounting Offices in DKI Jakarta, 3) Professionalism has a positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 4) Organizational commitment has no positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 5) Competence has a positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 5) Motivation, integrity, professionalism, organizational commitment and competence simultaneously have a significant Offices on audit quality at the Public Accounting Firm in DKI Jakarta. ABSTRACT This study aims to examine the influence of motivation, integrity, professionalism, organizational commitment and competence on audit quality at the Public Accounting Firm in DKI Jakarta, partially and simultaneously. The research strategy used is associative / causality. The research method used was a survey. The population in this study were all auditors, both junior and senior auditors who work at KAP in DKI Jakarta, while the sample in this study was 74 auditors who were determined by convenience sampling technique. The data analysis used is descriptive statistics, instrument test, classical assumption test, multiple linear regression analysis, test of the coefficient of determination and hypothesis testing using the SPSS 25.0 program. The results showed 1) Motivation has a positive and significant influence on audit quality at the Public Accounting Offices in DKI Jakarta, 2) Integrity has a positive and significant influence on audit quality at the Public Accounting Offices in DKI Jakarta, 3) Professionalism has a positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 4) Organizational commitment has no positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 5) Competence has a positive and significant influence on audit quality at Public Accounting Offices in DKI Jakarta, 5) Motivation, integrity, professionalism, organizational commitment and competence simultaneously have a significant Offices on audit quality at the Public Accounting Firm in DKI Jakarta.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
