PENGARUH KARAKTERISTIK PERSONAL AUDITOR DAN ETIKA PROFESI TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris pada Auditor Pemerintah yang Bekerja di BPKP Perwakilan Provinsi Sulawesi Selatan)
| Main Author: | -, CANDRIKA PUTERI SERUNI |
|---|---|
| Format: | Thesis |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
http://repository.unhas.ac.id/handle/123456789/24788 |
Daftar Isi:
- ABSTRAK PENGARUH KARAKTERISTIK PERSONAL AUDITOR DAN ETIKA PROFESI TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris pada Auditor Pemerintah yang Bekerja di BPKP Perwakilan Provinsi Sulawesi Selatan) THE EFFECT OF PERSONAL AUDITOR CHARACTERISTICS AND PROFESSIONAL ETHICS ON ACCEPTANCE OF DYSFUNCTIONAL AUDIT BEHAVIOR (The Empirical Study on Government Auditors who Work At The Representative of the Development Finance Comptroller Agency in South Sulawesi Province) Candrika Puteri Seruni Syarifuddin Syahrir Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh karakteristik personal auditor dan etika profesi terhadap penerimaan perilaku disfungsional audit. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan kepada auditor pemerintah yang bekerja di Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Sulawesi Selatan. Penelitian ini menggunakan pendekatan kuantitatif dengan model analisis regresi linear berganda dan diuji dengan menggunakan uji kualitas data, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial kedua variabel tersebut yaitu karakteristik personal auditor dan etika profesi berpengaruh positif dan signifikan terhadap penerimaan perilaku disfungsional audit. Secara simultan, variabel karakteristik personal auditor dan etika profesi berpengaruh positif dan signifikan terhadap penerimaan perilaku disfungsional audit. Kata Kunci: karakteristik personal auditor, etika profesi, perilaku disfungsional audit This study aims to test empirically and analyze the effect of personal auditor characteristics and professional ethics on the acceptance of dysfunctional audit behavior. The data used are primary data in the form of a questionnaire distributed to the government auditors who work at The Representative of the Development Finance Comptroller Agency in South Sulawesi Province. This study uses a quantitative approach to the multiple linear regression analysis model and tested using the test data quality, and test hypotheses. The results of this study showed that partially these variables, namely personal auditor characteristics and professional ethics have positive and significant impact to the acceptance of dysfunctional audit behavior. Simultaneously, the variables personal auditor characteristics and professional ethics have positive and significant impact to the acceptance of dysfunctional audit behavior. Keywords: personal auditor characteristics, professional ethics, dysfunctional audit behavior