KHARISMA, ADE NOORLITA (2016) PENGARUH KOMPETENSI, AKUNTABILITAS, DAN GENDER TERHADAP KEUALITAS KERJA AUDITOR INTERNAL DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi empiris pada Inspektorat Wilayah Provinsi Jawa Timur). Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
this research aims the effect of competence, accountability, and gender to quality of work of internal auditors with the ethics of auditors as a moderating variable. The respondents in this study were auditors who worked for The Inspectorate of East Java Province. The number of auditor who observed in this study was 34 auditors. The method of determining the sample was purposive sampling method. Data of study was primary data, that was collected using survey method by distributing questionnairs to respondents (auditors). Statistical analysis used mutiple regression analysis and moderated regression analysis. The result indicates that competency and accountability effected auditor’s work quality significantly. But, gender do not have significantly effect to auditor’s work quality. This research found evidence that interaction between auditor ethics and competency do not have significantly effect to the auditor’s work quality. The same thing with the interaction of accountability and auditor ethics. But, the interaction between gender and auditor ethics have significantly effect to the auditor’s work quality. Future research expected can extend survey area coverage, catagorize research object, and factor of conditional other as moderating variable. Keyword : competence, Accountability, Gender, Ethics, Quality of Audito.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 04 Jul 2017 08:03 |
| Last Modified: | 04 Jul 2017 08:03 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1563 |
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