FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEAHLIAN AUDIT PADA PROFESI AKUNTAN PUBLIK DI SURABAYA
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
ERMA , FINA TERUSIA
Subject
HJ9701 Public accounting. Auditing
Datestamp
2012-08-03 01:22:05
Abstract :
Accountant profession in Indonesia will challenge which progressively heavily at a period of/to to come. Therefore, readiness of which concerning needed absolute auditor profession professionalism. Profession auditor professionalism can be depicted from three things that is : membership, characteristic and knowledge had. Character show personality a professional which is realized in attitude and action it in executing duty or his work. Referring to position, hence auditor claimed to be able to maintain trust which have been got from society and also client or other party which is have importance. This trust ever have to be improved pickaback by membership storey; level had by auditor, so that he can cope to reach characteristic membership of ideal audit. Characteristic had by a auditor is factor having an effect on to membership of his audit. The characteristic can be seen from characteristic - spikologis cirri that is personality of auditor x'self like responsibility had, feel self confidence, mount sincerity, and is other - other. Besides how auditor analyse its duty also have an effect on to membership of auditor, so also with knowledge component had and also do strategy determination of decision which have been run by auditor have effective enough. This research aim to to know and test influence of characteristic - psychological characteristic, knowledge component, strategy determination of duty analysis and decision to membership of audit. Sampel which is used in this elite is 15 spread over Auditor in 5 Office Public Accountant (KAP) in Surabaya, While source of used data come from answer of kuisioner disseminated at 15 responder of tesebut and of kuesioner the consist of 25 divided statement item become 5 shares. obtained to be data to be analysed by using technique analyse doubled linear regresi by means of ... assist computer, using program of SPSS. 16.0 For Windows. From result of analysis can be concluded that hypothesis 1 expressing that anticipated there is influence of characteristic - psychological characteristic, knowledge component, strategy determination of duty analysis and decision to membership of audit, tested by its truth and Hypothesis 2 expressing that anticipated by Psycological traits having an effect on most dominant to Membership of Audit, tested by its truth. Keyword : Characteristic - psychologic
Accountant profession in Indonesia will challenge which progressively heavily at a period of/to to come. Therefore, readiness of which concerning needed absolute auditor profession professionalism. Profession auditor professionalism can be depicted from three things that is : membership, characteristic and knowledge had. Character show personality a professional which is realized in attitude and action it in executing duty or his work. Referring to position, hence auditor claimed to be able to maintain trust which have been got from society and also client or other party which is have importance. This trust ever have to be improved pickaback by membership storey; level had by auditor, so that he can cope to reach characteristic membership of ideal audit. Characteristic had by a auditor is factor having an effect on to membership of his audit. The characteristic can be seen from characteristic - spikologis cirri that is personality of auditor x'self like responsibility had, feel self confidence, mount sincerity, and is other - other. Besides how auditor analyse its duty also have an effect on to membership of auditor, so also with knowledge component had and also do strategy determination of decision which have been run by auditor have effective enough. This research aim to to know and test influence of characteristic - psychological characteristic, knowledge component, strategy determination of duty analysis and decision to membership of audit. Sampel which is used in this elite is 15 spread over Auditor in 5 Office Public Accountant (KAP) in Surabaya, While source of used data come from answer of kuisioner disseminated at 15 responder of tesebut and of kuesioner the consist of 25 divided statement item become 5 shares. obtained to be data to be analysed by using technique analyse doubled linear regresi by means of ... assist computer, using program of SPSS. 16.0 For Windows. From result of analysis can be concluded that hypothesis 1 expressing that anticipated there is influence of characteristic - psychological characteristic, knowledge component, strategy determination of duty analysis and decision to membership of audit, tested by its truth and Hypothesis 2 expressing that anticipated by Psycological traits having an effect on most dominant to Membership of Audit, tested by its truth. Keyword : Characteristic - psychologic
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