Artikel Ilmiah : C1G014096 a.n. HILMAN BUTAR-BUTAR
| NIM | C1G014096 |
|---|---|
| Namamhs | HILMAN BUTAR-BUTAR |
| Judul Artikel | Pengaruh Kompetensi, Pengalaman, dan Pertimbangan Profesional Auditor Terhadap Kualitas Bukti Audit |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menguji pengaruh pengaruh kompetensi, pengalaman, dan pertimbangan profesional auditor terhadap kualitas bukti audit. Objek penelitian adalah auditor di Perwakilan BPKP Provinsi Jawa Tengah sebagai Aparat Pengawasan Intern Pemerintahan (APIP). Metode pengambilan sampel menggunakan sampel acak berstrata proporsional. Data dalam penelitian ini diperoleh dari kuesioner yang diberikan kepada responden. Pengujian hipotesis menggunakan analisis persamaan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi, pengalaman, dan pertimbangan profesioanal auditor secara simultan berpengaruh signifikan terhadap kualitas bukti audit. Secara parsial, kompetensi auditor beperngaruh signifikan terhadap kualitas bukti audit, pengalaman auditor berpengaruh signifikan terhadap kualitas bukti audit, dan pertimbangan profesional auditor juga berpengaruh signifikan terhadap kualitas bukti audit. Nilai koefisien determinasi menunjukkan bahwa kualitas bukti audit dapat dijelaskan sebesar 68,2% berdasarkan variansi dari variabel kompetensi, pengalaman, dan pertimbangan profesioanal auditor, sedangkan sisanya sebesar 32,2% dijelaskan oleh sebab-sebab lain diluar model regresi penelitin ini. |
| Abtrak (Bhs. Inggris) | This study aimed to examine the effect of the influence of competence, experience, and professional judgment of auditor on the quality of audit evidence. The object of this research is the auditor in Representative Office of BPKP in Central Java as government internal auditors. The sampling method using a proportionate stratified random sampling. The data in this study were obtained from questionnaires distributed to respondents. Hypothesis testing using multiple linear regression analysis. The results showed that the competence, experience, and the auditor's professional judgment simultaneously have significant impact on the quality of audit evidence. Partially, the competence of auditor has significant impact on the quality of audit evidence, the auditor experience has significant impact on the quality of audit evidence, and professional judgment of auditor has significant impact on the quality of audit evidence too. The coefficient of determination shows that the quality of audit evidence can be explained by 68.2% based on the variance of variable competence, experience, and professional judgment of auditor, while the remaining 32.2% is explained by other causes outside the regression model this experiment. |
| Kata kunci | kompetensi, pengalaman, pertimbangan profesional, dan kualitas bukti audit |
| Pembimbing 1 | Drs. Havid Sularso, M.M., Ak. |
| Pembimbing 2 | Drs. Agus Faturokhman, M.M., Ak. |
| Pembimbing 3 | Dra.Yusriyati Nur Farida, M.Si, Ak. |
| Tahun | 2016 |
| Jumlah Halaman | 19 |
| Tgl. Entri | 2017-01-25 15:35:13.738269 |