PENGARUH KECAKAPAN PROFESIONAL, PENDIDIKAN BERKELANJUTAN DAN INDEPENDENSI PEMERIKSA TERHADAP KUALITAS HASIL PEMERIKSAAN
DOI:
https://doi.org/10.32493/jiaup.v7i2.2913Keywords:
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 pemeriksaanReferences
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