Pengaruh Independensi dan Kompetisi Auditor terhadap Kinerja Auditor Eksternal (Studi Kasus KAP Bandung)

Christina, Melinda (0851024) (2012) Pengaruh Independensi dan Kompetisi Auditor terhadap Kinerja Auditor Eksternal (Studi Kasus KAP Bandung). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Jasa Akuntan Publik atau Auditor Ekternal merupakan jasa yang dibutuhkan oleh perusahaan di Indonesia, oleh karena itu kinerja para auditor eksternal sangat mendapat perhatian dari masyarakat. Penelitian ini mencoba untuk mengidentifikasi variabel yang mempengaruhi kinerja auditor eksternal tersebut. Adapun variabel yang digunakan meliputi independensi auditor dan kompetensi auditor. Sampel diambil dengan menggunakan metode purposive sampling. Model regresi berganda digunakan dalam penelitian ini sebagai model analisis data. Hasil penelitian menunjukkan independensi berpengaruh positif terhadap kinerja auditor, dan kompetensi tidak berpengaruh terhadap kinerja auditor. Secara simultan, variable independensi dan kompetensi berpengaruh positif terhadap kinerja auditor.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Independensi, Kompetensi, Kinerja auditor
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 24 Oct 2014 01:58
Last Modified: 30 Aug 2016 10:07
URI: http://repository.maranatha.edu/id/eprint/7756

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