Zahroh, Fatmawati (2011) Pengaruh Pengalaman, Komitmen Organisasi, dan Moral Reasoning terhadap Kinerja Auditor. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini secara khusus bertujuan untuk menguji secara empiris: (1) apakah pengalaman berpengaruh terhadap kinerja auditor; (2) apakah komitmen organisasi berpengaruh terhadap kinerja auditor; dan (3) apakah moral reasoning berpengaruh terhadap kinerja auditor. Penelitian ini menggunakan metode survey dengan menggunakan kuesioner sebagai alat pengambilan data. Populasi dari penelitian ini adalah semua auditor yang bekerja di KAP yang terdaftar di Directory tahun 2010, sedangkan sampel yang digunakan sebanyak 97 auditor. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) pengalaman auditor berpengaruh terhadap kinerja auditor; (2) komitmen organisasi tidak memiliki pengaruh terhadap kinerja auditor; (3) moral reasoning memiliki pengaruh terhadap kinerja auditor.
English Abstract
This study specifically aims to test empirically: (1) whe r experience affect performance of auditors, (2) whe r organizations commitment affects performance of auditors, and (3) whe r moral reasoning affects performance of auditors. This study uses a survey method using questionnaires as a data retrieval tool. population of this study were all auditors working in Accounting Firm listed on Directory of 2010, while samples used are 97 auditors. Testing hypo sis using multiple regression analysis. results showed that: (1) auditor experience influence on auditor`s performance; (2) commitment organization has no influence on auditor`s performance; and (3) moral reasoning has no influence on auditor`s performance.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/ZAH/p/041105382 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 07 Feb 2012 10:54 |
| Last Modified: | 07 Feb 2012 10:54 |
| URI: | http://repository.ub.ac.id/id/eprint/159208 |
Actions (login required)
 |
View Item |