Analisis Pengaruh Independensi, Kompetensi dan Predikasi terhadap Keputusan Auditor dalam Menerima Penugasan Audit Investigatif (Studi pada Perwakilan BPKP Provinsi Sumatera Barat)

Hasan, Mukhtar (2016) Analisis Pengaruh Independensi, Kompetensi dan Predikasi terhadap Keputusan Auditor dalam Menerima Penugasan Audit Investigatif (Studi pada Perwakilan BPKP Provinsi Sumatera Barat). Diploma thesis, Universitas Andalas.

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Abstract

The purpose of this research is to analyze the influence of independency, competency and predication on the auditor decision in receiving investigative audit assignment, either simultaneously or partially, at the Perwakilan BPKP of Sumatera Barat Province. The research conducted in the scope of the Perwakilan BPKP of Sumatera Barat Province, with the object of research is limited only to the variables of independency, competency and predication as an independent variable and auditor decision in receiving investigative audit assignment as the dependent variable. The population in this research are all auditor who work at the Perwakilan BPKP of Sumatera Barat Province. Samples were taken as much as 42 of the total 71 Auditor or 59,15 percent. Primary data collection method used questionnaire method. The data analysis technique used in this research is the technique of multiple regression analysis by SPSS 23. The results of the research have shown that the independent variable significant simultaneously influence the dependent variable but not partially. Value of the coefficient of determination indicates that together the independency, competency and predication contribute to dependen variabel (auditor decision in receiving Investigative Audit Assignment) of 19,9 percent while the remaining 80,1 percent are influenced by other variables outside factor model. The results recommend the Perwakilan BPKP of Sumatera Barat Province to keep independency, competency and predication as minimal criteria in receving investigative audit assignment. Keywords: independency, competency, predication, auditor decision and investigatif audit.

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