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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Charoline Cheisvyanny
Jurusan Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

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Pengaruh Kompetensi, Profesionalisme, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Internal Pada Perusahaan Swasta Dan Bumn Di Padang Ragil Gusfiardi1; Charoline Cheisvyanny; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.179

Abstract

This study aims to determine the effect of Influence of competence, professionalism, and work experience on the quality of internal audit in private and state-owned companies in the city of Padang. The population in this study are private companies and state-owned companies in the city of Padang, which have several internal auditors in their company. The sample in this study were all internal auditors in private companies and BUMN in the city of Padang. Data source is primary data. Data collection techniques with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence had no significant effect on the quality of internal audit, where the tcount of 1.514 < 2, 042 ttable at sig 0.140> α 0.05 which meant H1 was rejected, (2) Professionalism had no significant effect on the quality of internal audit, where the value tcount 1,300 < 2,042 ttable at sig 0,204> α 0,05 which means H2 is rejected, and (3) Work Experience has a significant positive effect on the quality of internal audit, where tcount 2,704 > 2,042 ttable at sig 0,011 <α 0,05 which means H3 is accepted.
Faktor Faktor Yang Mempengaruhi Mahasiswa Dalam Pemilihan Karir Menjadi Auditor Pada Instansi Pemerintah Dan Swasta Sutan Pandilon; Charoline Cheisvyanny
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.180

Abstract

This study aims to analyze the factors which influence accounting students in choosing accounting career as auditor at both private and government instutions. The factors are financial reward, work environment, labor market consideration, social values, professional recognition, family environment, and personality. The population in this study is accounting students in state and private university of Indonesia. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire 177 respondents. The method of analysis is multiple linear regression analysis. The results showed that work environment, social values, professional recognition, and family environment have no significant effect on career selection as auditor. While the financial reward, labor market consideration, and personality have a positive significant effect on career selection as an auditor.
Co-Authors Ragil Gusfiardi1 Sutan Pandilon Vita Fitria Sari