Impact of Professionalism, Good Corporate Governance Understanding, and Ethics on Auditor Performance in Bali
Abstract
Auditor performance refers to the quality and quantity of the auditor's work in completing assigned tasks. The purpose of this study is to assess the impact of professionalism, understanding of good governance, and adherence to professional ethics on auditor performance. The research was conducted at the Bali Province BPKP Office, using a non-probability sampling technique. The final sample consisted of 53 respondents, and the data were analyzed using SEM-PLS. The results indicate that professionalism, understanding of good governance, and professional ethics positively influence auditor performance. This study aims to contribute to a deeper understanding of these factors and encourages auditors to uphold the principles of professionalism, good governance, and ethics to achieve optimal performance.
Downloads
Download data is not yet available.
References
Adhitama, K., & Ramantha, W. (2023). Kompetensi, Kompleksitas Tugas, Stress Kerja dan Kinerja Auditor BPK RI Perwakilan Provinsi Bali. E-Jurnal Akuntansi, 33(8), 2239-2251. https://doi.org/10.24843/EJA.2023.v33.i08.p20
Aditya, M., Rahmat, A., Prihatni, R., & Khairunnisa, H. (2022). Pengaruh Etika Profesi, Profesionalisme, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Internal Pemerintah. Jurnal Akuntansi, Perpajakan dan Auditing, 3(2), 265-288.
Asry, S., & Ginting, H. (2020). Effect of Professional Ethics and Emotional Intelligence on Auditor Performance. Journal of Research in Business, Economics, and Education, 2(3). http://e-journal.stie-kusumanegara.ac.id
Astuti, W. A., & Agiva, I. S. (2022). Determination Analysis of Implementation of Good Governance Understanding and Audit Independence on Auditor Performance in Public Accounting Offices. International Conference on Business Economics, Social Sciences & Humanitie, 5, 648-657. https://doi.org/10.34010/icobest.v3i.197
Dewi, P. N., & Rufaedah, Y. (2023). The Influence of Independence and Understanding of Good Governance Auditor Government on the Performance of Government Auditors (Case Study on BPK RI of West Java Province). Journal of Economics, Finance and Management Studies, 9(7), 3215-3221. https://doi.org/10.47191/jefms/v6-i7-24
Dwi Hernanik, N., & Putri, A. K. (2018). Profesionalisme, Independensi Dan Etika Profesi Terhadap Kinerja Auditorwilayah Kota Malang. Prefix-RE Seminar Nasional Hasil Riset.
Gita Wulandari, A. A. S., & Dharma Suputra, I. D. G. (2018). Pengaruh Profesionalisme Auditor, Komitmen Organisasi Dan Etika Profesi Pada Kinerja Auditor Kantor Akuntan Publik Provinsi Bali. E-Jurnal Akuntansi, 273. https://doi.org/10.24843/eja.2018.v22.i01.p11
Hakim, K. H., Berutu, E., Lase, M., & Agustinus, J. (2020). Pengaruh Profesionalisme, Etika Profesi, dan Pelatihan Auditor terhadap Kinerja Auditor pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Sumatera Utara. Jurnal Ekonomi, Manajemen dan Akuntansi, 4(2), 200-212. http://studentjournal.umpo.ac.id/index.php/isoquant
Hassan, R. (2019). Pengaruh Etika Profesi Dan Independensi Auditor Terhadap Pendeteksian Fraud Dengan Profesionalisme Auditor Sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 6(2), 145–172. https://doi.org/10.25105/jmat.v6i2.5559
Hayati, K., Pangaribuan, E. M., Munawarah, M., & Ginting, W. A. (2019). Pengaruh Pengalaman, Etika Profesi, Objektivitas dan Time Deadline Pressure terhadap Kualitas Audit Di Badan Pengawas Keuangan dan Pembangunan Medan. SENTRALISASI, 8(2), 67-76. https://doi.org/10.33506/sl.v8i2.434
Hidayatullah, A., Wardayati, S. M., & Roziq, A. (2021). Kajian Teoritis Tentang Budaya Organisasi, Independensi, dan Etika Profesi terhadap Kinerja Auditor BPKP melalui Motivasi dan Profesionalisme. Jurnal Akuntansi Dan Pajak, 22(1), 217. https://doi.org/10.29040/jap.v22i1.2800
Kristian, M. (2020). The Impact of the Use of Computer-Assisted Audit Technique, Professional Ethics, and Motivation on Auditors’ Performance. Economics, Business and Management Research, 143.
Mahmud, M., Soetjipto, B. E., & Wardoyo, C. (2022). The Influence of Professional Ethics and Emotional Intelligence Implementation on Auditor Performance. Journal of Social Science, 3(3), 507–515. https://doi.org/10.46799/jss.v3i3.343
Nugraha, I., Widyaningsih, A., & Arief, M. (2022). Analysis of the Effect of Professional Ethics on Auditor Performance. International Journal Management Science and Business Journal Homepage Indri Nugraha, 4(2), 149–156. https://doi.org/10.17509/msb.v5i1
Pituringsih, E., Basuki, P., & Akram. (2022). Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor. E-Jurnal Akuntansi, 30(2), 1099-1116. https://doi.org/10.24843/EJA.2022.v
Prabayanthi, P. A., & Widhiyani, N. L. S. (2018). Pengaruh Profesionalisme, Budaya Organisasi dan Komitmen Organisasi pada Kinerja Auditor. E-Jurnal Akuntansi, 22(2), 1059-1084. https://doi.org/10.24843/eja.2018.v22.i02.p09
Pradhana, M. B. S., & Rasmini, N. K. (2020). The Effect of Organizational Commitment, Professionalism and Ethical Behavior on Auditor Performance in Public Accounting Firms in Bali Province. In American Journal of Humanities and Social Sciences Research, 4 (9), 67-71. www.ajhssr.com
Prambowo, E. S., & Riharjo, I. B. (2021) Pengaruh Independensi, Profesionalisme, Dan Etika Profesi Auditor Terhadap Kinerja Auditor. Jurnal Ilmu dan Riset Akuntansi, 9(11).
Pratiwi, W., & Misqih, N. A. (2018). Pengaruh Struktur Audit, Pemahaman Good Governance Dan Penerapan Teknologi Informasi Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Pusat). WAHANA 21(2), 66-76. http://dx.doi.org/10.35591/wahana.v21i2.141
Prima Monique, E., & Nasution, S. (2020). Pengaruh Profesionalisme, Independensi Auditor, Etika Profesional, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor. Journal Ekombis Review, 8(2), 171–182. https://doi.org/10.37676/ekombis.v8i2
Rahayu, N. K. S., & Suryanawa, I. K. (2020). Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender Terhadap Kualitas Audit Pada KAP di Bali. E-Jurnal Akuntansi, 30(3), 686. https://doi.org/10.24843/eja.2020.v30.i03.p11
Salman, K. R., & Hatta, D. S. (2020). Professionalism, Leadership Style, Understanding of Governance and Role of Supervision in Affecting Auditor Performance. Journal Of Auditing, Finance, And Forensic Accounting, 8(1), 11–18. https://doi.org/10.21107/jaffa.v8i1.7060
Satria, I., D, & Syahputro, A., N., R. (2017). Pengaruh Due Professional Care, Kompleksitas Tugas Dan Good Governance Terhadap Kinerja Auditor Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Aceh. At-Tasyri’: Jurnal Ilmiah Prodi Muamalah, 9(1), 61-80. https://doi.org/10.47498/tasyri.v9i1.36
Serang, J. E., & Utami, W. (2020). The Effect of Professionalism, Leadership Style, Organizational Commitment and Locus of Control on Auditor Performance (Study at a Public Accounting Firm in Jakarta). International Journal of Advances in Scientific Research and Engineering, 06(03), 217–226. https://doi.org/10.31695/ijasre.2020.33778
Sugiyono. (2018). Metode Penelitian Bisnis Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D. Bandung: Alfabeta.
Talise, V. X. F. (2019). Pengaruh Konflik Peran, Stres Kerja, dan Pemahaman Good Governance Terhadap Kinerja Auditor. E-Jurnal Akuntansi, 29(1), 276. https://doi.org/10.24843/eja.2019.v29.i01.p18
Tri, S., Nasution, A., Fiqih, T., Hasibuan, H., & Putri, D. A. (2023). The Impact Of Professionalism And Competence On Auditor Performance With Work Motivation As Moderation Variables In Public Accounting Firm Medan City. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration, 3(4), 2808-4713. https://radjapublika.com/index.php/IJEBAS
Wijayanti, A., Gulo, N., & Syahputra, D. (2022). Pengaruh Profesionalisme dan Pengetahuan audit terhadap kinerja auditor dengan pemahaman good governance sebagai variabel moderating. Media Manajemen Jasa, 10(1). 2356-0304.
Aditya, M., Rahmat, A., Prihatni, R., & Khairunnisa, H. (2022). Pengaruh Etika Profesi, Profesionalisme, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Internal Pemerintah. Jurnal Akuntansi, Perpajakan dan Auditing, 3(2), 265-288.
Asry, S., & Ginting, H. (2020). Effect of Professional Ethics and Emotional Intelligence on Auditor Performance. Journal of Research in Business, Economics, and Education, 2(3). http://e-journal.stie-kusumanegara.ac.id
Astuti, W. A., & Agiva, I. S. (2022). Determination Analysis of Implementation of Good Governance Understanding and Audit Independence on Auditor Performance in Public Accounting Offices. International Conference on Business Economics, Social Sciences & Humanitie, 5, 648-657. https://doi.org/10.34010/icobest.v3i.197
Dewi, P. N., & Rufaedah, Y. (2023). The Influence of Independence and Understanding of Good Governance Auditor Government on the Performance of Government Auditors (Case Study on BPK RI of West Java Province). Journal of Economics, Finance and Management Studies, 9(7), 3215-3221. https://doi.org/10.47191/jefms/v6-i7-24
Dwi Hernanik, N., & Putri, A. K. (2018). Profesionalisme, Independensi Dan Etika Profesi Terhadap Kinerja Auditorwilayah Kota Malang. Prefix-RE Seminar Nasional Hasil Riset.
Gita Wulandari, A. A. S., & Dharma Suputra, I. D. G. (2018). Pengaruh Profesionalisme Auditor, Komitmen Organisasi Dan Etika Profesi Pada Kinerja Auditor Kantor Akuntan Publik Provinsi Bali. E-Jurnal Akuntansi, 273. https://doi.org/10.24843/eja.2018.v22.i01.p11
Hakim, K. H., Berutu, E., Lase, M., & Agustinus, J. (2020). Pengaruh Profesionalisme, Etika Profesi, dan Pelatihan Auditor terhadap Kinerja Auditor pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Sumatera Utara. Jurnal Ekonomi, Manajemen dan Akuntansi, 4(2), 200-212. http://studentjournal.umpo.ac.id/index.php/isoquant
Hassan, R. (2019). Pengaruh Etika Profesi Dan Independensi Auditor Terhadap Pendeteksian Fraud Dengan Profesionalisme Auditor Sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 6(2), 145–172. https://doi.org/10.25105/jmat.v6i2.5559
Hayati, K., Pangaribuan, E. M., Munawarah, M., & Ginting, W. A. (2019). Pengaruh Pengalaman, Etika Profesi, Objektivitas dan Time Deadline Pressure terhadap Kualitas Audit Di Badan Pengawas Keuangan dan Pembangunan Medan. SENTRALISASI, 8(2), 67-76. https://doi.org/10.33506/sl.v8i2.434
Hidayatullah, A., Wardayati, S. M., & Roziq, A. (2021). Kajian Teoritis Tentang Budaya Organisasi, Independensi, dan Etika Profesi terhadap Kinerja Auditor BPKP melalui Motivasi dan Profesionalisme. Jurnal Akuntansi Dan Pajak, 22(1), 217. https://doi.org/10.29040/jap.v22i1.2800
Kristian, M. (2020). The Impact of the Use of Computer-Assisted Audit Technique, Professional Ethics, and Motivation on Auditors’ Performance. Economics, Business and Management Research, 143.
Mahmud, M., Soetjipto, B. E., & Wardoyo, C. (2022). The Influence of Professional Ethics and Emotional Intelligence Implementation on Auditor Performance. Journal of Social Science, 3(3), 507–515. https://doi.org/10.46799/jss.v3i3.343
Nugraha, I., Widyaningsih, A., & Arief, M. (2022). Analysis of the Effect of Professional Ethics on Auditor Performance. International Journal Management Science and Business Journal Homepage Indri Nugraha, 4(2), 149–156. https://doi.org/10.17509/msb.v5i1
Pituringsih, E., Basuki, P., & Akram. (2022). Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor. E-Jurnal Akuntansi, 30(2), 1099-1116. https://doi.org/10.24843/EJA.2022.v
Prabayanthi, P. A., & Widhiyani, N. L. S. (2018). Pengaruh Profesionalisme, Budaya Organisasi dan Komitmen Organisasi pada Kinerja Auditor. E-Jurnal Akuntansi, 22(2), 1059-1084. https://doi.org/10.24843/eja.2018.v22.i02.p09
Pradhana, M. B. S., & Rasmini, N. K. (2020). The Effect of Organizational Commitment, Professionalism and Ethical Behavior on Auditor Performance in Public Accounting Firms in Bali Province. In American Journal of Humanities and Social Sciences Research, 4 (9), 67-71. www.ajhssr.com
Prambowo, E. S., & Riharjo, I. B. (2021) Pengaruh Independensi, Profesionalisme, Dan Etika Profesi Auditor Terhadap Kinerja Auditor. Jurnal Ilmu dan Riset Akuntansi, 9(11).
Pratiwi, W., & Misqih, N. A. (2018). Pengaruh Struktur Audit, Pemahaman Good Governance Dan Penerapan Teknologi Informasi Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Pusat). WAHANA 21(2), 66-76. http://dx.doi.org/10.35591/wahana.v21i2.141
Prima Monique, E., & Nasution, S. (2020). Pengaruh Profesionalisme, Independensi Auditor, Etika Profesional, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor. Journal Ekombis Review, 8(2), 171–182. https://doi.org/10.37676/ekombis.v8i2
Rahayu, N. K. S., & Suryanawa, I. K. (2020). Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender Terhadap Kualitas Audit Pada KAP di Bali. E-Jurnal Akuntansi, 30(3), 686. https://doi.org/10.24843/eja.2020.v30.i03.p11
Salman, K. R., & Hatta, D. S. (2020). Professionalism, Leadership Style, Understanding of Governance and Role of Supervision in Affecting Auditor Performance. Journal Of Auditing, Finance, And Forensic Accounting, 8(1), 11–18. https://doi.org/10.21107/jaffa.v8i1.7060
Satria, I., D, & Syahputro, A., N., R. (2017). Pengaruh Due Professional Care, Kompleksitas Tugas Dan Good Governance Terhadap Kinerja Auditor Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Aceh. At-Tasyri’: Jurnal Ilmiah Prodi Muamalah, 9(1), 61-80. https://doi.org/10.47498/tasyri.v9i1.36
Serang, J. E., & Utami, W. (2020). The Effect of Professionalism, Leadership Style, Organizational Commitment and Locus of Control on Auditor Performance (Study at a Public Accounting Firm in Jakarta). International Journal of Advances in Scientific Research and Engineering, 06(03), 217–226. https://doi.org/10.31695/ijasre.2020.33778
Sugiyono. (2018). Metode Penelitian Bisnis Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D. Bandung: Alfabeta.
Talise, V. X. F. (2019). Pengaruh Konflik Peran, Stres Kerja, dan Pemahaman Good Governance Terhadap Kinerja Auditor. E-Jurnal Akuntansi, 29(1), 276. https://doi.org/10.24843/eja.2019.v29.i01.p18
Tri, S., Nasution, A., Fiqih, T., Hasibuan, H., & Putri, D. A. (2023). The Impact Of Professionalism And Competence On Auditor Performance With Work Motivation As Moderation Variables In Public Accounting Firm Medan City. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration, 3(4), 2808-4713. https://radjapublika.com/index.php/IJEBAS
Wijayanti, A., Gulo, N., & Syahputra, D. (2022). Pengaruh Profesionalisme dan Pengetahuan audit terhadap kinerja auditor dengan pemahaman good governance sebagai variabel moderating. Media Manajemen Jasa, 10(1). 2356-0304.
Published
2024-11-20
How to Cite
RATNADEWANTI PRAYOGA, Putu Indira; SUJANA, I Ketut.
Impact of Professionalism, Good Corporate Governance Understanding, and Ethics on Auditor Performance in Bali.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 10, nov. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/115928>. Date accessed: 28 nov. 2024.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
