Pitriani Padila, NIM. 222019161 (2023) Pengaruh Profesionalisme, Kompleksitas Audit dan Etika Profesi terhadap Kinerja Auditor (studi kasus Inspektorat Daerah Provinsi Sumatera Selatan). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Abstract Pitriani Padila /222019161/2023/The Influence of Professionalism, Auditing Complexity and Professional Ethics on Auditor Performance (Case Study at the Regional Inspectorate Office of South Sumatra Province) This research was conducted with the aim of knowing and analyzing the influence, professionalism, auditing complexity and professional ethics on auditor performance. The place of research was conducted at the Regional Inspectorate Office of South Sumatra Province. The variables used are professionalism, auditing complexity, professional ethics and auditor performance. The population used in this study were 42 auditors of the Regional Inspectorate of South Sumatra Province. The sample used in this study is a saturated sample and the number and number of samples obtained are 42 auditors. The data used is primary data. The data collection method in this study was a questionnaire. The data testing method used in this study is the validity test and reliability test. The analysis technique used in this study is descriptive statistics and inferential statistics, namely the classic assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear, coefficient of determination and hypothesis (t test). The data analysis technique used in this research is using the statistical package for the social science data processing program (SPSS 16). Testing the data seen from the validity and reliability tests shows that the data tested is valid and reliable. The descriptive statistical analysis technique of variables and indicators shows that the dominant value is high, and the inferential statistical analysis technique, namely the classic assumption test shows that the residual results are normally distributed, there is no multicollinearity and there is no heteroscedasticity, while the multiple linear regression analysis shows the variables of professionalism, auditing complexity and professional ethics considered constant, the auditor's performance increases. The results of this study can be concluded that partially (t test) shows that professionalism, auditing complexity and professional ethics have a significant effect on auditor performance.

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing: 1. welly,SE.,M.Si Pembimbing: 2. Fenty Astrina, SE.,M.Si
Uncontrolled Keywords:	profesionalisme, kompleksitas audit, etika profesi dan kinerja auditor.
Subjects:	Akuntansi > audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	mahasiswa Fakultas Ekonomi & Bisnis
Date Deposited:	30 Oct 2023 05:03
Last Modified:	30 Oct 2023 05:03
URI:	http://repository.um-palembang.ac.id/id/eprint/27384

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