| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Moethalib, Alba Leo |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2020-08-25 |
|
| dc.date.accessioned |
2021-03-15T04:01:03Z |
|
| dc.date.available |
2021-03-15T04:01:03Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/24081 |
|
| dc.identifier |
10.29313/.v6i2.24081 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29489 |
|
| dc.description |
Abstract. This studyyaims to be able to explain the effect of core selfzevaluations on auditor performance with auditor ethics as a moderating variable. This researchzwas conducted at the auditor of the Bandung Public Accountant Office with a quantitative approach. The data source used is the primary data source. The data collection technique useduwas a questionnaire or questionnaire distributed to all auditors of the Bandung Public Accountant Office. The sampling technique in this study is non probability sampling with convenience sampling. Hypothesis testing is done by a simple linear regression analysis method and Moderated Regression Analysis (MRA). The test results show that core self evaluation partially and simultaneously has a positive effectson auditor performance and auditor ethics is able to moderate the core self evaluation of auditor performance.Keywords: core self evaluations, auditor performance, auditor ethicsAbstrak. Penelitian ini bertujuan agar mampu menjelaskan pengaruh core self evaluations terhadap auditor performance dengan etika auditor sebagait variabele moderasi. Penelitian ini dilakukan pada auditor Kantor Akuntan Publik Kota Bandung dengan pendekatan kuantiitatif. Sumber data yang digunakan adalah sumber data primer. Adapun teknik pengumpulan data yang digunakan adalah kuesioner atau angket yang disebarkan pada selluruh auditor Kantor Akuntan Publik Kota Bandung. Teknik penentuan sampel pada penelitian ini adalah non probability sampling dengan jenis convenience sampling. Pengujian hipotesis dilakukan dengan metode analisis regresi linear sederhana dan Moderated Regression Analysis (MRA). Hasil pengujian menunjukan bahwa core self evaluation secara parsial dan simultan berpengaruhdpositif terhadap auditor performance dan etika auditor mampu memoderasi core self evaluation terhadap auditor performance.Kata Kunci: core self evaluations, auditor performance, etika auditor |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/24081/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 697-702 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 697-702 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
core self evaluations, auditor performance, etika auditor |
|
| dc.title |
Pengaruh Model Kepribadian Core Self Evaluations terhadap Auditor Performance dengan Etika Auditor sebagai Variabell Moderasi |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|