DETAIL KOLEKSI

Faktor-faktor yang mempengaruhi kinerja auditor dengan employee engagement sebagai variabel moderasi


Oleh : Hasna Hanifah

Info Katalog

Nomor Panggil : 023001902075

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Khomsiyah

Subyek : Auditing - Quality control;Auditors' reports

Kata Kunci : organizational citizenship behavior, professional ethical sensitivity, self efficacy.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2024_TA_SAK_023001902075_Halaman-Judul.pdf 10
2. 2024_TA_SAK_023001902075_Lembar-Pengesahan.pdf 6
3. 2024_TA_SAK_023001902075_Bab-1_Pendahuluan.pdf 11
4. 2024_TA_SAK_023001902075_Bab-2_Landasan-Teoritis.pdf 19
5. 2024_TA_SAK_023001902075_Bab-3_Metode-Penelitian.pdf 14
6. 2024_TA_SAK_023001902075_Bab-4_Analisis-dan-Pembahasan.pdf 22
7. 2024_TA_SAK_023001902075_Bab-5_Simpulan-dan-Saran.pdf 3
8. 2024_TA_SAK_023001902075_Daftar-Pustaka.pdf 5
9. 2024_TA_SAK_023001902075_Lampiran.pdf 13

T Tujuan dari penelitian ini adalah untuk meneliti pengaruh dari organizationalcitizenship behavior, self efficacy, dan professional ethical sensitivity terhadap kinerjaauditor dengan employee engagement sebagai variabel moderasi. Populasi dalampenelitian ini menggunakan 30 KAP yang berada di DKI Jakarta. Sampel dalampenelitian ini sebanyak 91 auditor dengan metode purposive sampling denganmenentukan kriteria. Desain penelitian ini menggunakan studi deskriptif danpengambilan data bersifat kuantitatif. Jenis data yang digunakan dalam penelitian iniadalah data primer yang berupa hasil dari persebaran kuesioner. Hasil dari penelitianini menyatakan bahwa organizational citizenship behavior memiliki pengaruh positifterhadap kinerja auditor, self efficacy tidak berpengaruh terhadap kinerja auditor, danprofessional ethical sensitivity berpengaruh positif terhadap kinerja auditor. Namun,hasil setelah moderasi menunjukkan bahwa employee engagement tidak mampumemoderasi organizational citizenship behavior dan self efficacy terhadap kinerjaauditor, namun mampu memperkuat professional ethical sensitivity terhadap kinerjaauditor.

T The purpose of this research is to examine the influence of organizational citizenshipbehavior, self-efficacy, and professional ethical sensitivity on auditor performancewith employee engagement as a moderating variable. The population in this study used30 KAPs located in DKI Jakarta. The sample in this study was 91 auditors using apurposive sampling method by determining criteria. This research design uses adescriptive study and quantitative data collection. The type of data used in thisresearch is primary data in the form of results from distributing questionnaires. Theresults of this research state that organizational citizenship behavior has a positiveinfluence on auditor performance, self-efficacy has no influence on auditorperformance, and professional ethical sensitivity has a positive influence on auditorperformance. However, the result after moderation show that employee engagementis not able to moderate organizational citizenship behavior and self-efficacy onauditor performance, but is able to strengthen professional ethical sensitivity onauditor performance.

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