STRATEGI AUDITOR DALAM MENUNJUKKAN TINGKAT PROFESIONALISME AKUNTAN SEBAGAI INDEPENDENSI MORAL

Sabrin Sabrin, Azaluddin Azaluddin

Abstract


Tujuan yang ingin dicapai dalam penelitian ini adalah untuk (a) Untuk mengetahui dan menganalisis kinerja Akuntan dalam melakukan aktivitas propfesional sebagai auditor. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif.Dan ciri dari metode penelitian kuantitatif adalah lebih mengedepankan angka-angka ketimbang narasi. Hasil penelitian ini menunjukkan gaya kepemimpinan berpengaruh positif dan signifkan terhadap kinerja auditor, budaya organisasi berpengaruh positif dan signifikan terhadap kinerja auditor, komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja auditor, perilaku etis berpengaruh positif dan signifikan terhadap kinerja auditor, dan secara simultan semua variabel independen ber-pengaruh positif dan signifikan terhadap kinerja auditor. Simpulan hasil penelitian menunjukkan baik secara parsal maupun simultan berpengaruh positif dan signifikan terhatap kinerja auditor.Tujuan yang ingin dicapai dalam penelitian ini adalah untuk (a) Untuk mengetahui dan menganalisis kinerja Akuntan dalam melakukan aktivitas propfesional sebagai auditor. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif.Dan ciri dari metode penelitian kuantitatif adalah lebih mengedepankan angka-angka ketimbang narasi. Hasil penelitian ini menunjukkan gaya kepemimpinan berpengaruh positif dan signifkan terhadap kinerja auditor, budaya organisasi berpengaruh positif dan signifikan terhadap kinerja auditor, komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja auditor, perilaku etis berpengaruh positif dan signifikan terhadap kinerja auditor, dan secara simultan semua variabel independen ber­pengaruh positif dan signifikan terhadap kinerja auditor. Simpulan hasil penelitian menunjukkan baik secara parsal maupun simultan berpengaruh positif dan signifikan terhatap kinerja auditor.

Keywords


auditor's strategy, showing the level of professionalism, as moral independence

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DOI: https://doi.org/10.96964/jamdi.v3i2.554

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