Pengaruh Pengalaman Kerja, Kepemimpinan Transformasional, Digital Audit terhadap Kinerja Auditor Dengan Profesionalisme sebagai Meduasi pada Kantor Akuntan Publik di Surabaya (The Influence of Work Experience, Leadership Transformational, Digital Audit on Auditor Performance with Professionalism as Mediation at a Public Accounting Firm in Surabaya)

Febriansyah, Robby (2022) Pengaruh Pengalaman Kerja, Kepemimpinan Transformasional, Digital Audit terhadap Kinerja Auditor Dengan Profesionalisme sebagai Meduasi pada Kantor Akuntan Publik di Surabaya (The Influence of Work Experience, Leadership Transformational, Digital Audit on Auditor Performance with Professionalism as Mediation at a Public Accounting Firm in Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini dilakukan untuk mengetahui apakah profesionalisme sebagai variabel mediasi dapat mempengaruhi variabel independen terhadap variabel dependen. Penelitian ini dilakukan pada Kantor Akuntan Publik di kota Surabaya, dengan 60 auditor sebagai sampel penelitian. Pengujian hipotesis pada penelitian ini menggunakan analisis pada aplikasi SmartPLS dengan Uji Outer Model dan Inner Model. Hasil penelitian menunjukkan bahwa pengalaman kerja tidak berpengaruh terhadap profesionalisme. Sedangkan kepemimpinan transformasional dan digital audit berpengaruh signifikan terhadap profesionalisme. Kemudian pengalaman kerja dan kepemimpinan transformasional tidak berpengaruh terhadap kinerja auditor. Sedangkan digital audit berpengaruh signifikan terhadap kinerja auditor. Profesionalisme memiliki pengaruh negatif terhadap Kinerja Auditor. Kemudian sebagai variabel mediasi Profesionalisme memiliki sifat no mediation, yang mana ada dan tidak adanya variabel mediasi ini tidak mempengaruhi variabel independen terhadap variabel dependen.

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