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 187
- Downloads 0
PENGARUH DEBT TO EQUITYRATIO (DER), NET PROFIT MARGIN (NPM), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR KIMIAYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016
This study aims to analyze the influence of Debt to Equity Ratio (DER), Net Profit Margin (NPM) and Earning Per Share (EPS) simultaneously or partially to the stock price of chemical manufacturing compani...
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi
This study aims to examine the effect of human resource quality, utilization of information technology, and the implementation of accrual government-based accounting standards on the quality of financial statements of re...
Pengaruh Perceived Usefullnes, Perceived Ease Of Use terhadap Online Purchase Intention melalui Perceived Customer Value pada Online Shoping SHOPEE
Online purchase intention is important because it can increase company profit. The study was conducted to determine the effect of perceived usefullnes, perceived ease of use, on oline purchase intention throuh perceived...
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI TERHADAP KOMITEN KARYAWAN YAYASAN BUKIT DOA MEDAN
The purpose of this research is to know (1) the effect of work environment on organizational commitment, (2) the effect of motivation to organizational commitment, (3) the most dominant variables...
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI PEMASARAN, ORIENTASI PEMBELAJARANDENGAN KINERJA HOTEL SEBAGAI VARIABEL INTERVENING TERHADAP KEUNGGULAN BERSAING HOTEL ARJUNA YOGYAKARTA
This study aims to determine the significance of the positive effect of information technology marketing on competitive advantage at Hotel Arjuna Yogyakarta. To know the significance of the positive influenc...