PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI

PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI

As the main actor in auditing, auditors must have independency,competency, willingness and sufficient work experiences, as well asprofessional ethics sensitivity. This research aims to examine the effect ofauditors’ independency, competency, and professional ethics sensitivity onproductivity rate of...

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Main Authors: DODIK ARIYANTO, ARDANI MUTIA JATI
Format: Article
Language:English
Published: Universitas Udayana 2010-07-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Subjects:
independency, competency, sensitivity, professional ethics, productivity.
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/2625
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spelling doaj-fe36e92a707a4aa4b84a0a5e27426e6d2020-11-24T22:28:16ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2302-514X2303-10182010-07-012625PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALIDODIK ARIYANTOARDANI MUTIA JATIAs the main actor in auditing, auditors must have independency,competency, willingness and sufficient work experiences, as well asprofessional ethics sensitivity. This research aims to examine the effect ofauditors’ independency, competency, and professional ethics sensitivity onproductivity rate of BPK’s auditors. Sample is determined using nonprobability sampling method, while analysis is conducted using method ofmultiple linear regressions. The result shows that the higher the level ofindependency, competency, and auditors’ ethics sensitivity the moreproductive the auditors are.https://ojs.unud.ac.id/index.php/jiab/article/view/2625independency, competency, sensitivity, professional ethics, productivity.
collection DOAJ
language English
format Article
sources DOAJ
author DODIK ARIYANTO
ARDANI MUTIA JATI
spellingShingle DODIK ARIYANTO
ARDANI MUTIA JATI
PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI
Jurnal Ilmiah Akuntansi dan Bisnis
independency, competency, sensitivity, professional ethics, productivity.
author_facet DODIK ARIYANTO
ARDANI MUTIA JATI
author_sort DODIK ARIYANTO
title PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI
title_short PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI
title_full PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI
title_fullStr PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI
title_full_unstemmed PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI
title_sort pengaruh independensi, kompetensi, dan sensitivitas etika profesi terhadap produktivitas kerja auditor eksternal (studi kasus pada auditor perwakilan bpk ri provinsi bali
publisher Universitas Udayana
series Jurnal Ilmiah Akuntansi dan Bisnis
issn 2302-514X
2303-1018
publishDate 2010-07-01
description As the main actor in auditing, auditors must have independency,competency, willingness and sufficient work experiences, as well asprofessional ethics sensitivity. This research aims to examine the effect ofauditors’ independency, competency, and professional ethics sensitivity onproductivity rate of BPK’s auditors. Sample is determined using nonprobability sampling method, while analysis is conducted using method ofmultiple linear regressions. The result shows that the higher the level ofindependency, competency, and auditors’ ethics sensitivity the moreproductive the auditors are.
topic independency, competency, sensitivity, professional ethics, productivity.
url https://ojs.unud.ac.id/index.php/jiab/article/view/2625
work_keys_str_mv AT dodikariyanto pengaruhindependensikompetensidansensitivitasetikaprofesiterhadapproduktivitaskerjaauditoreksternalstudikasuspadaauditorperwakilanbpkriprovinsibali
AT ardanimutiajati pengaruhindependensikompetensidansensitivitasetikaprofesiterhadapproduktivitaskerjaauditoreksternalstudikasuspadaauditorperwakilanbpkriprovinsibali
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