PENGARUH KOMPETENSI DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA SEMBILAN KANTOR AKUNTAN PUBLIK DI JAKARTA)

Widiastuti, Indah (2012) PENGARUH KOMPETENSI DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA SEMBILAN KANTOR AKUNTAN PUBLIK DI JAKARTA). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Indah Widiastuti, 2011. “The Effect of Auditor’s Competence and Auditor’s Job Satisfaction on Auditor Performance ( An Empirical Study in Nine Public Accountant Firms in Jakarta). An independent auditor is a professional auditors who provide services to public, especially in the field of audit on financial statements made by their client. An auditor’s duty is to review and provide opinion on the fairness of the financial statements of business entities in accordance with standards prescribed IAI. In order to give a good opinion, an auditor should have a good performance. Factors that affect the performance of the auditor include competence and job satisfaction that he has. Therefore, the issues examined in this study were : 1. What are competence influence performance of auditors ? 2. What are job satisfaction influence performance of auditors ? The population of this study are auditors who worked on nine firms in Jakarta with a sample of fivety auditors. The method of data collection is questionnaire method. The collected data weere analyzed using descriptive analysis techniques and statistical analysis. Sampling collected using purposive sampling method, and analysis of research data using multiple regression analysis using SPSS version 16.0 The result showed that competence have a significant effect on the performance of auditor, that job satisfaction have a significant effect on the performance of auditor and then the result showed simultaneous competence and job satisfaction have a significant effect on the performance of auditors. While the coefficient of determination indicates that both contributed to the dependent variable. By 31% while the rest 69% influenced by other factors outside the model. Based on the results, this study concluded that the competence and job satisfaction simultaneously and partially affcet the performance of auditors. Therefore both the auditor and the Public Accounting Firm are expected to improve its performance in order to give good quality audit to the company clients.

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