CINTYANINGSIH, ARIE (2016) PENGARUH PENGALAMAN, KOMPETENSI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR DI SURABAYA DENGAN PROFESIONALISME SEBAGAI VARIABEL INTERVERNING. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The purpose of this study was to determine the effects of experience, competence, and independence on auditor performance through their professionalism. The results of this study are expected to contribute to the development of behavioral accounting theory in the field of auditing. The population of this study was the auditor on the Public Accounting Firm in Surabaya. There is 45 Public Accounting Firm in Surabaya recorded on Institut Akuntan Publik Directory. The sample of this study was 36 auditor on 7 Public Accounting Firm in Surabaya. The sampling method used in this study was purposive sampling method and the technic of data analysis used SEM (Structural Equation Modeling) on WarpPLS 4.0. the result of this study shows that: 1) job experience has no direct effect on auditor performance and has no indirect effect on auditor performance through their professionalism. 2) competence has significant effect on auditor performance, but the professionalism is not an interverning variable in the relationship between competence and auditor performance. 3) independence has no direct effect on auditor performance and has no indirect effect on auditor performance through their professionalism. Keywords: Auditor Experience, Auditor Competence, Auditor Independence, Auditor Professionalism, 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: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 09 Jan 2018 02:58 |
| Last Modified: | 09 Jan 2018 02:58 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3051 |
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