Hubungan Antara Human Capital dan Kualitas Auditor Di Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Selatan

Simorangkir, Renica Anggraeny and Ika Sasti, Ferina (2012) Hubungan Antara Human Capital dan Kualitas Auditor Di Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Selatan. Jurnal Manajemen dan Bisnis Sriwijaya, 10 (19). pp. 41-60. ISSN 1412-4521


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The purpose of this research is to test whether there is a significant relationship between human capital and auditor?s quality in government auditor especially BPK and to find out the association between human capital toward auditor?s quality in BPK either simultaneously or partially.The data used are the primary data from questionnaires directly to respondents through the human resources department in BPK South Sumatra province. The method of analysis used is quantitative analysis, with the multiple regression models. Variable research consists of formal education level (X1), working experience (X2), professional qualification auditor (X3), auditor?s independence (X4) and continuing professional development (X5) and Y as the auditor?s quality variable. The simple random sampling technique using Taro Yamane?s formula, in order to obtain 42 auditors as samples in this research.The research shows that all independent variable simultaneously have positive association between human capital and auditor quality. Results of research indicates that the human capital as a significant variable affecting the auditor?s quality if applied simultaneously. However, if applied to partial is only continuing professional development variable have a significant effect while the formal education level, working experience, professional qualification auditor, and the auditor?s independence does not affect significantly the auditor?s quality.Based on the results of the analysis, the authors recommend the reward for good quality work should be increased. This way will increase the auditor?s motivation to work harder than before to improve the auditor?s quality.

Item Type: Article
Uncontrolled Keywords: Human Capital, Education, Experience, Professional Qualification, Independence, Continuing Professional Development, Auditor Quality
Subjects: H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
H Social Sciences > HD Industries. Land use. Labor > HD28-9999 Industries. Land use. Labor
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Muchtar Indana
Date Deposited: 11 Nov 2019 11:14
Last Modified: 11 Nov 2019 11:14

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