Elsalhen, MohammedSBouhawia (2015) The Effect Of Working Experience, Integrity, Competence, And Organizational Commitment On Audit Quality (Survey On State Companies In Libya). Magister thesis, Universitas Brawijaya.
Abstract
Tujuan untuk penelitian adalah untuk mencari bukti empiris tentang pengaruh karakteristik pribadi auditor pada kualitas audit. Karakteristik pribadi termasuk pengalaman kerja, integritas, kompetensi dan komitmen organisasi. Populasi dalam penelitian ini adalah auditor yang bekerja di perusahaan negara di Libya. Data yang digunakan dalam penelitian ini adalah data primer. Penelitian ini menggunakan analisis regresi untuk menguji Hypo Sis. Hasil penelitian menunjukkan bahwa pengalaman kerja, integritas, kompetensi dan komitmen memiliki pengaruh signifikan terhadap kualitas audit. Pengalaman kerja memiliki pengaruh terbesar terhadap kualitas audit. Pengalaman kerja variabel memiliki pengaruh dominan terhadap kualitas hasil audit. Kata kunci: Pengalaman kerja, integritas, kompetensi, komitmen organisasi, kualitas audit
English Abstract
objectives to research are to seek empirical evidence about influence of personal characteristics of auditor on audit quality. personal characteristics include of work experience, integrity, competence and organizational commitment. population in this study is auditor who worked on state companies in Libya. data used in this research is primary data. This research used regression analysis to test hypo sis. Research results showed that work experience, integrity, competence and commitment have significant influence on audit quality. Work experience has biggest influence toward audit quality. variable work experience has a dominant influence toward quality of audit results. Keywords: work experience, integrity, competence, commitment organizational, audit quality
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/ELS/t/2015/041507935 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Manajemen, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 30 Oct 2015 07:33 |
| Last Modified: | 30 Oct 2015 07:33 |
| URI: | http://repository.ub.ac.id/id/eprint/159174 |
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