PENGARUH KODE ETIK PROFESI, KOMPLEKSITAS TUGAS, DAN AKUNTABILITAS AUDITOR TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik Sumatera Bagian Selatan)
Daftar Isi:
- This study aims to determine the effects of professional ethics, task complexity and accountability of auditors on the perfomances of the auditors at KAP in South of Sumatera. The samples were selected with saturation sampling and the sample obtained are 60 samples. The data was collected by distributing questionnaires. The data analytical technique used multiple linear regression. Based on the analysis, it is known that the professional ethics and accountability of auditors have a positive impact on the performances of the auditors while task complexity have a negative impact. This showed that the increase of professional ethics and accountability of the auditors will increase the performance of the auditor as well, while the increase of tax complexity will not increase the performance of the auditor .