Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengetahui pengaruh struktur audit, independensi dan profesionalisme terhadap kinerja auditor pada Inspektorat Aceh serta untuk mengetahui seberapa besar hubungan tersebut baik secara parsial maupun simultan. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Inspektorat Aceh. jumlah sampel yang digunakan pada penelitian ini sebanyak 50 responden yang diambil menggunakan teknik non probabillity sampling dengan metode sensus. Data yang digunakan adalah data primer melalui penyebaran kuesioner. Pengujian statistik menggunakan analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa struktur audit, independensi, dan profesionalisme secara simultan berpengaruh terhadap kinerja auditor. Secara parsial, struktur audit berpengaruh terhadap kinerja auditor, independensi tidak berpengaruh terhadap kinerja auditor, dan profesionalisme berpengaruh terhadap kinerja auditor. Peneliti selanjutnya diharapkan menguji variabel independen lainnya yang belum diteliti dalam penelitian ini, seperti variabel etika, prestasi kerja, integritas, pengembangan karir, pengalaman kerja, masa kerja, pengetahuan, dan kredibilitas yang dimiliki seorang auditor.

Kata Kunci: Struktur Audit, Independensi, Profesionalisme, Kinerja Auditor.

This study aims to determine the effect of audit structure, independence and professionalism on the performance of auditors at the Aceh Inspectorate and to find out how big the relationship is either partially or simultaneously. The population of this research is all auditors who work at the Aceh Inspectorate Office. The number of samples used in this study were 50 respondents who were taken using a non-probability sampling technique with the census method. The data used is primary data through the distribution of questionnaires. The statistical test used multiple linear regression analysis with the help of SPSS version 26 application. The results showed that the audit structure, independence, and professionalism simultaneously affected the auditor's performance. Partially, the audit structure has an effect on the performance of the auditor, independence has no effect on the performance of the auditor, and professionalism has an effect on the performance of the auditor. Further researchers are expected to examine other independent variables that have not been studied in this study, such as the variables of ethics, work performance, integrity, career development, work experience, years of service, knowledge, and credibility of an auditor. Keywords: Audit Structure, Independence, Professionalism, Auditor Performance.