PENGARUH BEBAN KERJA, INTEGRTIAS, KOMPETENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT: STUDI PADA BPKP SUMATERA SELATAN

AMALIA, DESTRI RIZKY and Yusnaini, Yusnaini and Yulianita, Anna (2024) PENGARUH BEBAN KERJA, INTEGRTIAS, KOMPETENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT: STUDI PADA BPKP SUMATERA SELATAN. Masters thesis, Universitas Sriwijaya.

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Abstract

This study aims to test and provide empirical evidence regarding the effect of auditor professionalism on audit quality. The population in this study included all auditors, 115 individuals, at the South Sumatera Representative of the Financial and Development Supervisory Agency (BPKP). The sample was taken using saturated sampling, so all auditors in the population were involved. The analysis technique used multiple regression analysis with hypothesis testing using the t-test and F-test. The results showed that simultaneously the variables of workload, integrity, competence, and professionalism had an effect on audit quality at the Representative of the South Sumatera Financial and Development Supervisory Agency (BPKP). However, partially workload had no effect on audit quality at the Representative of the South Sumatera Financial and Development Supervisory Agency (BPKP), while the integrity, competence, and professionalism affected audit quality at the Representative of the South Sumatera Financial and Development Supervisory Agency (BPKP).

Item Type: Thesis (Masters)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 60101-Economics (S2)
Depositing User: DESTRI RIZKY AMALIA
Date Deposited: 20 Jan 2025 01:54
Last Modified: 20 Jan 2025 01:54
URI: http://repository.unsri.ac.id/id/eprint/165652

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