ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS HASIL KERJA AUDITOR INTERNAL DAN EKSTERNAL
Abstract: This study examines
ethical orientation, professional commitment, audit experience, job
satisfaction and motivation on the quality of auditor work. The research data
was obtained from internal and external auditors in Semarang. Sampling was done
by convenience sampling method, conducted in Hananta Budianto & Rekan KAP
and two private companies namely Ernst & Young and Formula Land, and PT.
Pertamina as BUMN. The auditor group examined included both internal and
external auditors. The results show ethical orientation, professional
commitment, audit experience, job satisfaction and motivation have a positive
effect on the quality of auditor work. Auditor job satisfaction has the
greatest influence on the quality of the Auditor's work. Auditor satisfaction
can also increase if work can be completed on time, work-related compensation,
and a supportive work environment. The results of this study can motivate
interested parties to be able to give awards for certain achievements and
opportunities for a better career as an auditor professionalism.
Keywords: ethical orientation,
professional commitment, audit experience, job satisfaction and motivation on
the quality of auditor work
Penulis: Dian Kurniasari
Kode Jurnal: jpmanajemendd180004
