PENGARUH KECAKAPAN PROFESIONAL, PENDIDIKAN BERKELANJUTAN DAN INDEPENDENSI PEMERIKSA TERHADAP KUALITAS HASIL PEMERIKSAAN

Authors

  • R. Cinta Marito Universitas Pamulang, Tangerang Selatan, Indonesia
  • Eka Rima Prasetya Universitas Pamulang

DOI:

https://doi.org/10.32493/jiaup.v7i2.2913

Keywords:

Kecakapan Profesional, Pendidikan Berkelanjutan, Independensi Pemeriksa, Kualitas Hasil Pemeriksaan.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kecakapan Profesional, Pendidikan Berkelanjutan dan Independensi Pemeriksa terhadap Kualitas Hasil Pemeriksaan.

Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif yang digunakan berupa data primer yang dikumpulkan dari hasil penyebaran kuesioner kepada 45 responden auditor di Lembaga Badan Pengkajian dan Penerapan Teknologi (BPPT) di Tangerang - Serpong. Dengan teknik pengambilan sampel menggunakan teknik quota sampling. Metode pengolahan data menggunakan metode regresi linier berganda dengan menggunakan program SPSS versi 23.

Hasil penelitian menunjukkan bahwa kecakapan profesional berpengaruh signifikan terhadap kualitas hasil pemeriksaan, pendidikan berkelanjutan berpengaruh signifikan terhadap kualitas hasil pemeriksaan, dan independensi pemeriksa berpengaruh signifikan terhadap kualitas hasil pemeriksaan,. Secara simultan kecakapan profesional, pendidikan berkelanjutan dan independensi pemeriksa berpengaruh signifikan terhadap kualitas hasil pemeriksaan

Author Biographies

R. Cinta Marito, Universitas Pamulang, Tangerang Selatan, Indonesia

S1 Accounting Department

Eka Rima Prasetya, Universitas Pamulang

Scholar-index: 1

References

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Ronny Kountur, (2004). Metode Penelitian dan Teori Komunikasi: Pendekatan Praktis. Penulisan Proposal dan Laporan Penelitian. Malang: UMM Press.

Sugiyono, (2011). Metode penelitian kuntitatif kualitatif dan R&D. Alfabeta. Yudha M. Saputra (2008). perkembangan dan belajar motorik . redpoint. Laksona dkk

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Published

2019-09-29

Issue

Vol. 7 No. 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang

Section

Articles

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