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PENGARUH INDEPENDENSI, PENGALAMAN KERJA, LOCUS OF CONTROL, DAN DUE PROFESIONAL CARE TERHADAP KINERJA APARAT INSPEKTORAT KABUPATEN MIMIKA

Faya Alfonso Naa, Prof. Dr. Gudono, M.B.A., CMA.

2014 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Tujuan dari penelitian ini adalah untuk menguji pengaruh independensi, pengalaman kerja, Due of professional care dan Locus of Control terhadapa kinerja inspektorat kabupaten Mimika. Sendangkan metode yang di gunakan dalam penelitian ini dalah analisis deskriptif, analisis validitas dan reliabelitas analisis regresi linear berganda, pengujian hipotesi dan koefisien determenasi. Hasil penelitian menunjukan bahwa independensi, pengalaman kerja, due of professional care, dan locus of control,secara simultan berpengaruh terhadapap kinerja inspektorat Kabupaten Mimika, dan memiliki penjelasan yang bervariasi sendangkan secara parsial hanya variable pengalaman saja yang tidak berpengaruh terhadap kinerja Jadi, dapat diartikan, jika pengalaman audit meningkat dalam arti bahwa responden seorang auditor yang mempunyai latar belakan pendidikan formal yang cukup, dan mempunyai keahlian lainnya dalam melakukan proses audit, sehingga tidak signifikan antara pengalaman dan kinerja. Kata kunci : Independensi, pengalaman kerja, due of professional care, locus of control

The objective of the research is to examine the independency effect, working experience, Due of Professional Care and Locus of Control to the Performance of Mimika District Inspectorate. The methods used in this research were the descriptive analysis, validity analysis and the reliability of multiple linear regression analysis, and hypothesis testing and determination coefficient. The result shows that the independency, working experience, due of professional care, and locus of control, affected the performance of Mimika District Inspectorate simultaneously. There were also some varied explanations about it, while partially, only the experience variable which did not affect the performance. Therefore, it means that, the auditing experience would be increased if the respondents / auditors had a sufficient formal education background, and any other skills in conducting an audit process. Thus, the experiences would not affect the performance significantly. Keywords : Independency, working experiences, due of professional care, locus of control

Kata Kunci : Independensi, pengalaman kerja, due of professional care, locus of control


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