PENGARUH PENERAPAN NILAI DASAR KODE ETIK BPK RI TERHADAP KINERJA AUDITOR PEMERINTAH : Studi Pada Auditor BPK-RI Perwakilan Provinsi Jawa Barat

Tikasari, Candra (2013) PENGARUH PENERAPAN NILAI DASAR KODE ETIK BPK RI TERHADAP KINERJA AUDITOR PEMERINTAH : Studi Pada Auditor BPK-RI Perwakilan Provinsi Jawa Barat. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini menjelaskan pengaruh penerapan nilai dasar kode etik BPK RI yang dilihat dari aspek independensi, integritas, dan profesionalisme terhadap kinerja auditor pemerintah, sedangkan tujuannya adalah untuk menguji pengaruh penerapan nilai dasar kode etik BPK RI yang dilihat dari aspek independensi, integritas, dan profesionalisme terhadap kinerja auditor pemerintah. Metode penelitian ini menggunakan PLS (Partial Least Square), dengan bantuan software Smart PLS. Variabel laten eksogen yang diteliti yaitu independensi, integritas, dan profesionalisme sedangkan kinerja auditor pemerintah sebagai variabel laten endogen. Sampel yang digunakan dalam penelitian ini adalah seluruh auditor BPK RI Perwakilan Provinsi Jawa Barat dengan menggunakan metode sampling jenuh. Hasil dari penelitian ini mengindikasikan bahwa independensi, integritas, dan profesionalisme berpengaruh terhadap kinerja auditor pemerintah secara berurutan 28%, 55,9%, dan 21,8%, sedangkan independensi, integritas, dan profesionalisme berpengaruh secara bersama-sama terhadap kinerja auditor pemerintah sebesar 99,2 %. Kata kunci: penerapan, nilai dasar kode etik BPK RI, independensi, integritas, profesionalisme, kinerja auditor This study describes the effect of the application of the basic value of BPK RI code of ethics is seen from the aspect of independence, integrity, and professionalism to the performance of the government auditor, while the goal is to test the effect of the application of the basic value of BPK RI code of ethics is seen from the aspect of independence, integrity, and professionalism to performance of government auditors. This research method using PLS (Partial Least Square), with the help of Smart PLS software. Exogenous latent variables were studied: independence, integrity, and professionalism, while the performance of the government auditors as endogenous latent variables. The sample used in this study were all BPK auditors Representative of West Java Province by using saturated sampling method. The results of this study indicate that the independence, integrity, and professionalism affect the performance of the government auditors respectively 28%, 55.9%, and 21.8%, whereas the independence, integrity, and professionalism jointly influence on the performance of the government auditor 99.2%. Keywords: application, base value BPK RI code of ethics, independence, integrity, professionalism, performance auditor

Item Type: Skripsi,Tesis,Disertasi (S1)
Subjects: Universitas Pendidikan Indonesia > Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: DAM STAF Editor
Date Deposited: 11 Oct 2013 03:40
Last Modified: 11 Oct 2013 03:40
URI: http://repository.upi.edu/id/eprint/2227

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