ANALISIS PENGARUH HUMAN CAPITAL TERHADAP KUALITAS AUDITOR (Studi Empiris Pada Bank BRI Kantor Inspeksi Semarang)
Abstract: The purpose of this
research is to determine the relationship of human capital that may affect the
auditor quality, in which the independent variable consists of formal education
level, working experience, professional qualification auditor and continuing professional
development. The population of this research are auditor in Bank BRI in
Semarang, sample that used amounted to 47 respondents. Method of testing is
done by multiple linear regression analysis. Under the normality test,
multicollinearity, heteroscedasticity test and test autocorrelation, there not
found variables that deviate from the classical assumptions. This shows that
the available data are qualified to use the multiple linear regression model.
The results have shown that human capital positively affects the auditor
quality. Higher levels of education, work experience, level of professional
qualification, and the continuing professional development also produced higher
auditor quality produced by the company.
Keywords: auditor quality, human
capital, level of education, work experience, proffesional qualification,
continuing professional development
Penulis: Yana Aisyah, Jaka
Isgiyarta
Kode Jurnal: jpakuntansidd141018
