JRAA Vol.3 No.3, November 2016 PENGARUH INDEPENDENSI AUDITOR, PENERAPAN TEKNOLOGI INFORMASI, PEMAHAMAN GOOD GOVERNANCE DAN KOMPETENSI AUDITOR TERHADAP KINERJA AUDITOR (STUDI EMPIRIS KANTOR AKUNTAN PUBLIK DI JAKARTA):

Sudjono Sekolah Tinggi Ilmu Ekonomi YAI; Herlina Febri Ramayati Sekolah Tinggi Ilmu Ekonomi YAI

Sudjono STIE Y.A.I
Herlina Febri Ramayati STIE Y.A.I

Keywords: Performance Auditors ,, The Independence Of The Auditors ,, The Application Of Information Technology ,, Understanding Of Good Governance ,, Competence Of Auditors

Abstract

This study attempts to try and analyze independence of auditors, the application of information technology, understanding good governance and competence auditors on the performance of auditors. The kind of research this is the qualitative study. Population in this research is an auditor who work in the office public accountant all Jakarta. The sample technique in this research chosen by purposive sampling technique . The total sample of the research is 30 hood with 210 respondents. An analysis of data using regression analysis. The results of the study is the value of significance independence of the auditors of 0,000 < 0.05 which means independence of the auditors have significant impact on the performance of the auditors. The value of significance the application of information technology 0,011 < 0.05 which means the application of information technology have leverage significantly to the performance of an auditor. Value significance understanding good governance of much 0.021 < 0.05 understanding good governance have significant impact on the performance of the auditors. Value significance competence auditor of 0,026 < 0.05 which means competence auditor have significant impact on the performance of the auditors . Value significance simultaneous of 0,000 < 0.05 which means independence of the auditors , the application of information technology , understanding good governance and competence auditor together have leverage a significant impact on the auditors performance.