Kajian Teoritis Tentang Budaya Organisasi, Independensi, dan Etika Profesi terhadap Kinerja Auditor BPKP melalui Motivasi dan Profesionalisme

JURNAL AKUNTANSI DAN PAJAK

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Title Kajian Teoritis Tentang Budaya Organisasi, Independensi, dan Etika Profesi terhadap Kinerja Auditor BPKP melalui Motivasi dan Profesionalisme
 
Creator Hidayatullah, Arif
Wardayati, Siti Maria
Roziq, Ahmad
 
Subject BPKP; Auditor Performance; Auditor professionalism; and Independence

 
Description This study aims to discuss Theoretical Studies of Organizational Culture, Independence, and Professional Ethics on the Performance of BPKP Auditors through Motivation and Professionalism. The factors used include Organizational Culture, Independence, Professional Ethics, Motivation, and Professionalism. This study was conducted to examine the factors that can support the performance of the internal auditors of BPKP. The focus of this research is on the internal auditors of BPKP by using a sampling technique carried out using a questionnaire via google form. This type of research uses a descriptive qualitative method with a theoretical study of the factors that affect the performance of BPKP's internal auditors. The results of this study indicate that: 1) Organizational Culture plays an important role in supporting BPKP Auditor Performance, 2) Professional Ethics plays an important role in supporting BPKP Auditor Performance, 3) Organizational Culture plays an important role in realizing auditor motivation, 4) Professional Ethics plays an important role in supporting Professionalism , 5) Independence plays an important role in supporting BPKP Auditor Performance, 6) Motivation plays an important role in supporting BPKP Auditor Performance, 7) Auditor professionalism plays an important role in supporting BPKP Auditor Performance. From the results of the analysis for the next stage of research development will be carried out statistical tests with SEM analysis.
 
Publisher ITB AAS INDONESIA
 
Contributor University Of Jember
 
Date 2021-07-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2800
10.29040/jap.v22i1.2800
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2800/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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