Dampak Profesionalisme, Independensi, dan Etika Profesi Terhadap Kinerja Auditor:Studi pada KAP di Semarang
| Main Authors: | Saifudin, Saifudin, Ayuningtias, Setia Dewi |
|---|---|
| Format: | Article info eJournal |
| Bahasa: | ind |
| Terbitan: |
Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta
, 2020
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| Subjects: | |
| Online Access: |
https://publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13i2.005 https://publikasi.mercubuana.ac.id/index.php/profita/article/downloadSuppFile/profita.v13i2.005/1582 |
Daftar Isi:
- This study aims to examine the effect of profesionalism, independence and professional ethics on auditor performance in public accounting firms in Semarang.This type of research in quantitative research. The population used is all auditors in public accounting firms in Semarang City that are registerres with the Indonesian Institute of Public Accountants. Sampling in this study using purposive sampling method. Data sources used are primary and secondary data. The target respondents of this study were 60 respondents, but the respondent’s data that could be processed were 53 respondent’s answer. The data analysis technique used is multiple linear regression analysis.The result of this study indicate that professionalism influences auditor performance, independence affect auditor performance, and professional ethics affect auditor performance.