Pengaruh Kompetensi Dan Independensi Terhadap Kinerja Auditor Pemerintah Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Pada Inspektorat Kabupaten Karanganyar)

Pratomo, Adi and -, Atwal Arifin, Ak. M.Si. CA (2019) Pengaruh Kompetensi Dan Independensi Terhadap Kinerja Auditor Pemerintah Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Pada Inspektorat Kabupaten Karanganyar). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to study the Effect of Competence and Independence on Government Auditor Performance with Auditor Ethics as a Variable of Moderation (Study in the Karanganyar District Inspectorate). The type of data in this study is primary data that has been distributed to respondents using a questionnaire determined by using a purposive sampling method by conducting research samples in accordance with research objectives and predetermined criteria totaling 40 people. The analytical tools used in this study are validity test, reliability test, classic assumption test, simple linear regression analysis and moderation regression. The analysis shows that Significant competence in Government Auditor Performance tests results totaling 11,842, p of 0,000. Auditor independence is significant towards Government Auditor Performance. T test results are worth 32,016 with p of 0,000. Auditor ethics does not moderate the effect on the performance of government auditors because the significance value of the influence of moderation p is 0.187. The auditor ethics does not moderate the effect of independence on the performance of government auditors because the moderation assessment value is p of 0.424. So H4 does not prove that the auditor's ethics does not moderate the influence of independence on Government Auditor Performance

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Competence, Independence, Ethics and Performance Auditors
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ADI PRATOMO
Date Deposited:	16 Nov 2019 02:27
Last Modified:	16 Nov 2019 02:27
URI:	http://eprints.ums.ac.id/id/eprint/78736

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