ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI INTEGRITAS AUDITOR (Studi Empiris Terhadap Auditor Yunior yang Bekerja pada KAP di Malang)

Megasari, Anis (2007) ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI INTEGRITAS AUDITOR (Studi Empiris Terhadap Auditor Yunior yang Bekerja pada KAP di Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is empirical study to junior auditor at registered public accountant in Malang. The title of this research is “Analysis of Factors Affecting on Auditor’s Integrity (Empirical Study to Junior Auditor at Registered Public Accountant in Malang)”. The sample used in this research was 40 junior auditors who worked in 8 registered public accountant offices in Malang. The aim of this research is intended to know some factors that effect on auditor’s integrity and what is the most dominant factor affecting on auditor’s integrity of registered public accountant in Malang. This research used factor analysis by using SPSS 13 from items that have already tested their validity and reliability. The result of statistics test by using factor analysis showed 5 factors that effect on auditor’s integrity, i.e., honesty, bravery, wise, responsibility, and trustworthy. The mentioned factors indicated some factors that effect on integrity of public accountant in Malang (70,972%), while the rest (29,028%) was ascertained by another factors that were not enclosed in this research. From the interview, it is obtained another factors affecting the integrity, named “consistency”. Based on statistics test result, it was known the most dominant factor that effect on integrity was “honesty”. This factor had the highest cumulative percentage (28,440%) with eigenvalue 4,835. Based on the research findings, the researcher implicated that auditor must increase integrity by keeping honesty, bravery, wise, responsibility, trustworthy, and consistency. Registered public accountant was suggested to avoid any cases or relations that may threaten integrity. Key words: integrity, auditor, honesty, bravery, wise, responsibility, trustworthy, consistency.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 23 Jun 2012 07:33
Last Modified: 23 Jun 2012 07:33
URI: http://eprints.umm.ac.id/id/eprint/9285

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