PENGARUH INDEPENDENSI AUDITOR, KOMPLEKSITAS TUGAS, PEMAHAMAN GOOD GOVERNANCE, KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR(STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI YOGYAKARTA)
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 2
Abstract
Auditor performance is an action or execution of inspection tasks that have been completed by the auditor within a certain time. The performance of an auditor is seen from several factors that cause an increase or decrease in auditor performance. This study aims to examine the influence of auditor independence, task complexity, good governance understanding, and unclear role on the performance of auditors. To test the hypothesis used primary data by using purposive sampling method. Data analysis techniques use multiple linear regression analysis with auditor's performance as dependent variable (Y) and auditor independence, task complexity, good governance understanding, unclear role as independent variable (X). After the data were analyzed it was found that the auditor independence variable had a positive effect on the auditor's performance with the value of t arithmetic> t table 3,411> 2,021 and the significance value equal to 0.001. The task complexity variable has a negative effect on the auditor's performance with the value of t arithmetic <t table -3.250 <2.021 and the significance value of 0.002. The variable of good governance understanding has a positive effect on auditor performance with t value> t table 2,203> 2,021 and its significance value is 0,033. The role unclear variable has a negative effect on auditor performance with t value <t table -2,207 <2,021 and its significance value is 0,033.
Authors and Affiliations
Maria Tokan Ina Surat
Keywords
Related Articles
- EP ID EP646196
- DOI 10.26460/ed_en.v1i2.636
- Views 210
- Downloads 0
PENGARUH KEKAYAAN DAERAH (PAD), TOTAL ASET, JUMLAH PENDUDUK, TINGKAT KETERGANTUNGAN, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH(Studi LKPD pada Provinsi Jawa Tengah Periode 2014-2016)
ThisstudyaimstoexaminetheinfluenceofRegionalWealth(PAD),TotalAssets,TotalPopulation, Level of Dependency, and Audit Findings on the Level of Disclosure of Local Government FinancialStatements(LKPD)inCentralJ...
PENGARUH INNOVATION DAN SERVICE QUALITY MELALUI CUSTOMER TRUST TERHADAP CUSTOMER SATISFACTION DI PAMELLA SUPERMARET
This research is conducted to know the influence of innovation and service quality to customer satisfaction through customer trust at Pamella Supermarket Yogyakarta. Research location in Yogyakarta. The populati...
PENGARUH INDEPENDENSI AUDITOR, KOMPLEKSITAS TUGAS, PEMAHAMAN GOOD GOVERNANCE, KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR(STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI YOGYAKARTA)
Auditor performance is an action or execution of inspection tasks that have been completed by the auditor within a certain time. The performance of an auditor is seen from several factors that c...
Pengaruh Persepsi Kemudahan Penggunaan dan Persepsi Kemanfaatan Terhadap Minat Beli Online Pada Mahasiswa UST Yogyakarta Pengguna Zalora
Penelitian ini bertujuan untuk menguji Pengaruh Persepsi Kemudahan Penggunaan dan Persepsi Kemanfaatan terhadap Minat Beli. Penelitian ini dilakukan pada 100 responden di UST Yogyakarta dengan responden para pengguna Apl...
PENGARUH GAYA KEPEMIMPINAN,MOTIVASI,DANLINGKUNGAN KERJA TERHADAP KINERJA PEGAWAIBADAN KEPEGAWAIAN DAERAH DIY
This study aims to determine a positive influence between work discipline, motivation, and organizational culture partially on employee job satisfaction PT. Tripatra Engineering Yogyakarta. To know...