Pengaruh Pengendalian Internal dan Etika Profesi terhadap Kinerja Auditor selama Work Form Home di Era Pandemi

Abstract

Skripsi ini menggunakan metode kuantitatif yang bertujuan untuk mengetahui pengaruh pengendalian internal dan etika profesi terhadap kinerja auditor selama WFH di era pandemi. Jumlah sampel dalam penelitian ini adalah 30 responden. Responden dalam penelitian ini adalah auditor yang bekerja di kantor Inspektorat provinsi sulawesi barat. Teknik pengumpulan data menyebarkan kuesioner kepada responden. Untuk membuktikan dan menganalisis hal tersebut digunakan uji validitas dan reliabilitas, uji asumsi klasik, uji regresi linier berganda dan uji f (simultan) dan uji t (parsial). Hasil pengujian menunjukkan bahwa: 1) Pengendalian internal dan etika profesi secara simultan berpengaruh terhadap kinerja auditor selama WFH. 2) Secara parsial, pengendalian internal (X1) mempengaruhi kinerja auditor selama WFH dan etika profesi (X2) mempengaruhi kinerja auditor selama WFH di era pandemi.

This thesis uses a quantitative method which aims to determine the effect of internal control and professional ethics on auditor performance during work form home in the pandemic era.The number of samples in this study were 30 respondents. The respondents in this study are auditors who work in the inspectorate office of west sulawesi province. Data collection techniques by giving questionnaires to respondents and interviews. In proving and analyzing this, validity and reliability tests are used, classical assumption test, multiple linear regression test and f test (simultaneous) and t test (partial). The test results show that: 1) internal control and professional ethics simultaneously affect the performance of auditors during WFH. 2) Partially, internal control (X1) affects auditor performance during WFH and professional ethics (X2) affects auditor performance during WFH in the pandemic era.