Lingkungan dan Disiplin Kerja Memoderasi Pengaruh Kompetensi dan Independensi Terhadap Kinerja Auditor

Merliani, Merliani (2022) Lingkungan dan Disiplin Kerja Memoderasi Pengaruh Kompetensi dan Independensi Terhadap Kinerja Auditor. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Merliani (41183403160143) Work Environment and Discipline Moderates the Influence of Competence and Independence on Auditor Performance at Public Accounting Firms in Bekasi and East Jakarta XV + 104 pages + 17 tables + 1 figure + 2021 + 14 Appendices Keywords: Work Environment, Work Discipline, Competence, and Independence, Auditor Performance The purpose of this study was to test and analyze the environment and work discipline to moderate the effect of competence and independence on the performance of auditors in public accounting firms in Bekasi and East Jakarta. The method used in this study is quantitative with the type of data used is primary data collected by data collection technique through distributing questionnaires and Google forms and the sampling technique is purposive sampling and the data analysis method used is moderated analysis regression. Based on the respondents' answers from the questionnaire and google form then the data was processed using the IBM SPSS 26 application. The results of the study can be concluded that competence has a negative effect on auditor performance, independence has a positive effect on auditor performance, the work environment is not able to moderate the effect of competence on auditor performance, the work environment is not able to moderate the effect of independence on auditor performance, work discipline can strengthen the effect of competence on auditor performance and work discipline can weaken the effect of independence on auditor performance. Bibliography : 40 (2002 – 2021)

Item Type:

Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))

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