Pengaruh Independensi, Keahlian Profesional, dan Pengalaman Kerja pada Kinerja Pengawas Koperasi Serba Usaha
Abstract
The purpose of this study was to determine the effect of independence, professional expertise, and work experience on the performance of Koperasi Serba Usaha. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that independence, professional expertise, work experience have a positive and significant effect on the performance of Multipurpose Cooperative supervisors in East Denpasar Sub-District. Adjusted R2 is 0.831. This shows that 83.1% of the variation in supervisor performance can be explained by the variables of independence, professional expertise, and work experience, while the remaining 16.9% is explained by other variables outside the model.
Keywords: Independence, Professional Expertise; Work Experience; Employee; The Performance.
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References
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Septriani, Y. (2012). Auditor Terhadap Kualitas Audit , Studi Kasus Auditor Kap Di Sumatera Barat. Jurnal Akuntansi & Manajemen, 7(2), 78–100.
Usman. (2015). Effect Of Experience And Accountability On The Quality Of Internal Audit. International Journal of Scientific & Technology Research, 4(8), 85–90.
Usman, A., Sudarma, M., Habbe, H., & Said, D. (2014). Effect of Competence Factor, Independence and Attitude against Professional Auditor Audit Quality Improve Performance in Inspectorate (Inspectorate Empirical Study in South Sulawesi Province). IOSR Journal of Business and Management, 16(1), 01–13. https://doi.org/10.9790/487x-16120113
Wicaksana, M., & Budiartha, K. (2015). Tingkat Pendidikan, Pengalaman Kerja, Komitmen Profesional Dan Disiplin Kerja Auditor Pada Rentang Waktu Penyelesaian Audit. E-Jurnal Akuntansi, 13(2), 549–563.
Wulandari, L. R., & Latrini, M. Y. (2018). Pengaruh Independensi, Pengalaman Kerja, Tingkat Pendidikan dan Pelatihan Kerja Terhadap Efektivitas Struktur Pengendalian Intern LPD. E-Jurnal Akuntansi, 22, 544. https://doi.org/10.24843/EJA.2018.v22.i01.p21
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Zhang Yang, Jian Zhou, and N. Z. (2007). Audit Committee Quality, Auditor Independence, And Internal Control Weaknesses. Journal of Accounting and Public Policy, 26, 300–327.
Badjuri, A., & Kunci, K. (2011). Faktor-Faktor Yang Berpengaruh Terhadap Kualitas Audit Auditor Independen Pada Kantor Akuntan Publik (Kap) Di Jawa Tengah Influencing Factors on Independent Auditors Towards Audit Quality in Public Accountant’s Offices in Central Java. 3(2), 183–197.
Baliexpress.jawapos.com (2017). Diduga Gelapkan Rp 700 Juta Ketua Ksu Monang Maning Dipolisikan. Retrieved from Baliexpress.jawapos.com website: Baliexpress.jawapos.com/read/2017/11/23/28845/diduga-gelapkan-rp-700-juta-ketua-ksu-monang-maning-dipolisikan
Bamber, E. Michael dan Iyer Venkataraman M. (2002). Big 5 auditors’ professional and organizational identification: Consistency or conflict. A Journal Practice and Theory Volume, 20(2), 21.
Bonner, S. E., and Sprinkle, G. B. (2002). The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research. Accountine, Organizations and Society, 27, 303–345.
Bouhawia, M. S., Irianto, G., & Baridwan, Z. (2015). The Effect of Working Experience, Integrity, Competence, and Organizational Commitment on Audit Quality (Survey State Owned Companies In Libya). IOSR Journal of Economics and Finance Ver. II, 6(4), 2321–5933. https://doi.org/10.9790/5933-06426067
Bawono, I. R., & Singgih, E. M. (2016). Faktor-Faktor dalam Diri Auditor dan Kualitas Audit : Studi Pada Kap ‘ Big Four ’ di Indonesia. June.
Dianawati, N. M. D., & Ramantha, W. (2013). Pengaruh Independensi, Keahlian Profesional Dan Pengalaman Kerja Auditor Internal Terhadap Efektivitas Struktur Pengendalian Internal Bank Perkreditan Rakyat Di Kabupaten Gianyar. E-Jurnal Akuntansi, 4(3), 439–450.
Dhiaa, S., & Thuraiya, A. A. (2017). Factors Influence Internal Audit Effectiveness. International Journal of Business and Management. https://doi.org/10.5539/ijbm.v12n10p143
Glover, S. H., Bumpus, M. A., Sharp, G. F., & Munchus, G. A. (2002). Gender differences in ethical decision making. Women in Management Review. https://doi.org/10.1108/09649420210433175
Gustia, N. (2014). Pengaruh Independensi Auditor, Etika Profesi, Komitmen Organisasi, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Pemerintah (Studi Empiris pada Auditor Pemerintah di BPKP Perwakilan Sumbar) ARTIKEL. Jurnal Akutansi, 2(1), 45–48.
Herda, D. N., & Martin, K. A. (2016). The effects of auditor experience and professional commitment on acceptance of underreporting time: A moderated mediation analysis. Current Issues in Auditing. https://doi.org/10.2308/ciia-51479
Hery. (2010). Potret Profesi Audit Internal (Di Perusahaan Swasta & BUMN Terkemuka). Alfabeta.
Hirth Jr., R. B. (2008). Better internal audit leads to better controls. Financial Executive.
Hudiwinarsih, G. (2011). Auditors’ Experience, Competency, and Their Independency As the Influencial Factors in Professionalism. Journal of Economics, Business, and Accountancy | Ventura, 13(3), 253–264. https://doi.org/10.14414/jebav.v13i3.18
Krisnawati, N. P. A., & Suartana, I. W. (2017). Pengaruh Kompetensi Karyawan, Motivasi Kerja, Komitmen Organisasi, Kemampuan Teknik Personal Terhadap Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 21, 2539–2566. https://doi.org/10.24843/EJA.2017.v20.i03.p30
Larkin, J. M. (2004). The ability of internal auditors to identify ethical dilemmas. In Journal of Business Ethics. https://doi.org/10.1023/A:1006150718834
Murtini, N. N., & Juliarsa, I. G. (2017). Pengaruh Independensi, Keahlian Profesional, Pengalaman Kerja, Dan Tingkat Pendidikan Pada Kinerja Pengawas Koperasi. E-Jurnal Akuntansi, 20, 1390–1418. https://doi.org/10.24843/EJA.2017.v20.i02.p19
Mukuru, E., & Kiruja, E. (2013). Effect of Motivation on Employee Performance In Public Middle Level Technical Training Institutions In Kenya. International Journal of Advances in Management and Economics, 16(3), 35–37.
Nur, S. W., & Fitri. (2017). The Influence of Independence and Competence of Auditor on The Performance of Inspectorate Auditors District MAROS. International Journal of Science and Research (IJSR). https://doi.org/10.21275/ART20177179
Prawitasari, P. P., & Badera, I. D. N. (2015). Pengaruh Independensi, Keahlian Profesional, Dan Pengalaman Kerja Pada Kinerja Pengawas Koperasi Serba Usaha. E-Jurnal Akuntansi, 11(1), 15–28.
Putra, P. B. S., & Rasmini, N. K. (2014). Pengaruh Independensi, Kompetensi, dan Ruang Lingkup Pekerjaan Audit Pengawas pada Efektivitas Pengendalian Intern Koperasi. E-Jurnal Akuntansi Universitas Udayana.
Putri, K. M. D., & Suputra, I. D. . D. (2013). Pengaruh Independensi , Profesionalisme, Dan Etika Profesi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi, 4(1), 39–53.
Ratna Mappanyuki. (2016). Effects Spiritual Influence Of Auditors , Complexity Task , Ethics Auditor And Auditor Expertise On The Performance Auditor Withaccounting Information Systems With Moderating Variabel ( Empirical Study On Bpkp Representative Office South Sulawesi ). South East Asia Journal of Contemporary Bussines, Economics and Law, 9(1), 28–43.
Romadhina, A. E. F. (2016). Expertise, Independence And Professional Skills Of Internal Auditors In Preventing Fraud On E-Commerce Transactions (A Case Study At Pt Kereta Api Indonesia). Asia Pacific Fraud Journal. https://doi.org/10.21532/apfj.001.16.01.02.25
Saputra, I. G. W., & Yasa, G. W. (2013). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan Dan Pengalaman Kerja Pada Kinerja Auditor Bpk Ri Perwakilan Provinsi Bali. E-Jurnal Akuntansi, 2(2), 488–503.
Septriani, Y. (2012). Auditor Terhadap Kualitas Audit , Studi Kasus Auditor Kap Di Sumatera Barat. Jurnal Akuntansi & Manajemen, 7(2), 78–100.
Usman. (2015). Effect Of Experience And Accountability On The Quality Of Internal Audit. International Journal of Scientific & Technology Research, 4(8), 85–90.
Usman, A., Sudarma, M., Habbe, H., & Said, D. (2014). Effect of Competence Factor, Independence and Attitude against Professional Auditor Audit Quality Improve Performance in Inspectorate (Inspectorate Empirical Study in South Sulawesi Province). IOSR Journal of Business and Management, 16(1), 01–13. https://doi.org/10.9790/487x-16120113
Wicaksana, M., & Budiartha, K. (2015). Tingkat Pendidikan, Pengalaman Kerja, Komitmen Profesional Dan Disiplin Kerja Auditor Pada Rentang Waktu Penyelesaian Audit. E-Jurnal Akuntansi, 13(2), 549–563.
Wulandari, L. R., & Latrini, M. Y. (2018). Pengaruh Independensi, Pengalaman Kerja, Tingkat Pendidikan dan Pelatihan Kerja Terhadap Efektivitas Struktur Pengendalian Intern LPD. E-Jurnal Akuntansi, 22, 544. https://doi.org/10.24843/EJA.2018.v22.i01.p21
Yahya Andi Sembiring et al, (2014). Influence on the Quality of Experience And Accountability Internal Audit Inspectorate Yogyakarta, e-journal.uajy.ac.id/4867. Setiawan Slamet, 2012. Effect of Work Experience, Independence, And Competence Auditor on the Quality Audit by the Public Accounting In Surabaya.Jurnal Widya Mandala Catholic University Surabya-Indonesia.
Zhang Yang, Jian Zhou, and N. Z. (2007). Audit Committee Quality, Auditor Independence, And Internal Control Weaknesses. Journal of Accounting and Public Policy, 26, 300–327.
Published
2020-10-27
How to Cite
RURKIYASA ADI PUTRA, Komang; PRADNYANTHA WIRASEDANA, I Wayan.
Pengaruh Independensi, Keahlian Profesional, dan Pengalaman Kerja pada Kinerja Pengawas Koperasi Serba Usaha.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2540 - 2550, oct. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56415>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i10.p08.
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