Pengaruh Kompetensi, Independensi, Profesionalisme dan Peran Supervisi terhadap Kinerja Auditor

Apriansyah, Zilki (2024) Pengaruh Kompetensi, Independensi, Profesionalisme dan Peran Supervisi terhadap Kinerja Auditor. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

This study aims to determine the effect of competence, independence, professionalism and supervisory role on the performance of external auditors working at Public Accounting Firms in the City of Surabaya. The sample in this study was 100 external auditors who worked at Public Accounting Firms in the City of Surabaya. This research uses primary data which collects data using a questionnaire, and uses a purposive sampling technique with the criteria for respondents being auditors whose work locations are in several KAP in Surabaya City with a minimum of three years of work experience as an audit examiner and experience in adapting to work environment. This study uses a quantitative approach. This research uses analytical techniques using the SmartPls application. The results of this study indicate that competence and supervision have an effect auditor performance, on the contrary, independence and professionalism Have no effect auditor performance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: ZILKI APRIANSYAH
Date Deposited: 22 Mar 2024 02:35
Last Modified: 22 Mar 2024 02:35
URI: http://eprints.perbanas.ac.id/id/eprint/12106

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