Pengaruh Pendidikan Profesional Berkelanjutan Dan Pengalaman Praktik Terhadap Kepatuhan Auditor Melaksanakan Standar Audit- Bukti Audit

Tambunan, Baktiar (2022) Pengaruh Pendidikan Profesional Berkelanjutan Dan Pengalaman Praktik Terhadap Kepatuhan Auditor Melaksanakan Standar Audit- Bukti Audit. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh Pendidikan Profesional Berkelanjutan dan Pengalaman Praktik, terhadap kepatuhan melaksanakan standar audit-bukti audit. Sampel penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Heliantono dan Rekan. Objek dalam penelitian ini adalah auditor yang berkerja pada Kantor Akuntan Publik Heliantono dan Rekan. Data diperoleh dengan menggunakan teknik Cross Section Data yaitu data yang dikumpulkan pada satu waktu yang dikumpulkan dengan metode kuesioner. Data yang diolah sebanyak 79 responden. Kuesioner didesain untuk memperoleh data terhadap 3 variabel penelitian yaitu: Pendidikan Profesional Berkelanjutan, Pengalaman Praktik dan Kepatuhan Melaksanakan Standar Audit-Bukti Audit. Hasil penelitian ini menunjukkan bahwa Pendidikan profesional berkelanjutan dan pengalaman praktik berpengaruh terhadap kepatuhan melaksanakan standar audit – bukti audit sebesar 30,5%. Kata Kunci : Pendidikan Profesional Berkelanjutan, Pengalaman Praktik, Kepatuhan Melaksanakan Standar Audit – Bukti Audit./ This study aims to determine the effect of Continuing Professional Education and Practical Experience on compliance with audit-proof audit standards. The sample of this research is auditors who work at the Public Accounting Firm of Heliantono and Partners. The object of this research is the auditor who works at the Public Accounting Firm of Heliantono and Partners. The data was obtained by using the Cross Section Data technique, namely data collected at one time collected by the questionnaire method. The data processed were 79 respondents. The questionnaire was designed to obtain data on 3 research variables, namely: Continuing Professional Education, Practical Experience and Compliance with Implementing Audit-Audit Evidence Standards. The results of this study indicate that continuing professional education and practical experience have an effect on compliance with auditing standards – audit evidence by 30.5%. Keywords : Continuing Professional Education, Practical Experience, Compliance Implementing Auditing Standards – Audit Evidence.

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