PENGARUH PENDIDIKAN, PENGALAMAN AUDITOR, DAN PERSEPSI PROFESI TERHADAP PROFESIONALISME AUDITOR : Studi Empiris Pada Auditor Di Kantor Akuntan Publik

• Main Author: Rahima Novita Sari, - (Author)
• Format: Book
• Published: 2019-08-29.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/41240/1/S_PEA_1502051_Title.pdf; http://repository.upi.edu/41240/2/S_PEA_1502051_Chapter1.pdf; http://repository.upi.edu/41240/3/S_PEA_1502051_Chapter2.pdf; http://repository.upi.edu/41240/4/S_PEA_1502051_Chapter3.pdf; http://repository.upi.edu/41240/5/S_PEA_1502051_Chapter4.pdf; http://repository.upi.edu/41240/6/S_PEA_1502051_Chapter5.pdf; http://repository.upi.edu/41240/7/S_PEA_1502051_Appendix.pdf
• Keywords: HF5601 Accounting; HJ Public Finance; LC Special aspects of education

Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan, pengalaman auditor, dan presepsi profesi terhadap profesionalisme auditor di Kantor Akuntan Publik Kota Bandung. Metode pengambilan sampel yang digunakan adalah purposive sampling dan menghasilkan responden sebanyak 48 auditor. Data yang digunakan adalah data primer dengan teknik kuesioner. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi liniear berganda dengan aplikasi Statistical Product and Service Solution (SPSS) versi 24. Hasil penelitian menunjukkan bahwa pendidikan, pengalaman auditor, dan persepsi profesi secara simultan berpengaruh terhadap profesionalisme auditor. Sedangkan secara parsial menunjukkan bahwa (1) pendidikan berpengaruh secara signifikan terhadap profesionalisme auditor; (2) pengalaman auditor berpengaruh secara signifikan terhadap profesionalisme auditor; dan (3) persepsi profesi berpengaruh secara signifikan terhadap profesionalisme auditor.;--This study aims to determine the influence of education, auditor experience, and professions perspectives to auditor professionalism in Public Accountant Firm in Bandung. The sampling method used was purposive sampling and resulted in 48 respondents. The data used are primary data with questionnaire. Hypothesis testing is done by using doubled linear regression method by SPSS application (Statistical Product and Service Solution) version 24. The result of this research shows that the influence education, auditor experience, and professions perspectives simultaneously influence on auditor professionalism. Whereas, partially, the result points out that (1) education significantly influence on auditor professionalism; (2) auditor experience significantly influence on auditor professionalism; and (3) professions perspectives significantly influence on auditor professionalism.