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PENGARUH INDEPENDENSI DAN EFIKASI DIRI TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR INSPEKTORAT KOTA KENDARI)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 2 (2017)

DOI
10.33772/jak-uho.v5i2.2103
ISSN
2503-1635
Published
2017-03-26
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACTThe aim of the study was to examine the effect of independence and self efficacy to auditor’s performance at Inspectorate of Kendari City. The analysis technique used is multiple linear regression.The results showed that independence significantly affects the auditor performance. This is because preparation of the audit program free from the others influence, the audit implementation directly free to access resources, and the reporting free from any influences to modify all the fact. It means that the higher auditor independence, the better auditor performance will be achieved. Self efficacy affects the auditor performance but not significant. This is because the respondent perception that not really sure can finish the audit task better than the others. It means that self efficacy gave a positive contribution but not significant for auditor performance improvement.Keywords: independence, self efficacy, auditor performance

Collaboration network of the authors

4 authors · 4 co-authorship links

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  • Universitas Halu Oleo
  • Affiliation unknown
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  • Same organisation
  • Affiliation unknown
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Co-authorOrganisationJoint articles
Isnada Waris TasrimUniversitas Halu Oleo1
Firdaus SaleUniversitas Halu Oleo1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH INDEPENDENSI DAN EFIKASI DIRI TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR INSPEKTORAT KOTA KENDARI)</dc:title>
	<dc:creator>Tamburaka, Sulvariani</dc:creator>
	<dc:creator>Marianti, Marianti</dc:creator>
	<dc:description xml:lang="en-US"> ABSTRACTThe aim of the study was to examine the effect of independence and self efficacy to auditor’s performance at Inspectorate of Kendari City. The analysis technique used is multiple linear regression.The results showed that independence significantly affects the auditor performance. This is because preparation of the audit program free from the others influence, the audit implementation directly free to access resources, and the reporting free from any influences to modify all the fact. It means that the higher auditor independence, the better auditor performance will be achieved. Self efficacy affects the auditor performance but not significant. This is because the respondent perception that not really sure can finish the audit task better than the others. It means that self efficacy gave a positive contribution but not significant for auditor performance improvement.Keywords: independence, self efficacy, auditor performance</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-03-26</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2103</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i2.2103</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 2 (2016)</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2103/1495</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>