Independensi, Etika Profesi, Integritas dan Kinerja Auditor KAP di Bali
Abstract
Auditor performance is the ability of an auditor to produce financial audits within a certain period of time. Professional audit services that are independent, adhere to professional ethics and have high integrity are needed to get good auditor performance and be trusted by the public. The research aims to determine the Effect of Independence, Professional Ethics and Integrity on Auditor Performance. The research was carried out at a Public Accountant Office in the Province of Bali and has been registered in the IAPI directory with a population of 122 auditors and a sample of 57 respondents. Research using multiple linear regression analysis. The results of the study show that independence, professional ethics and integrity have a positive effect on auditor performance. This shows that the higher the attitude of independence and integrity and adherence to professional ethics can make the resulting auditor's performance increase.
Keywords: Independence; Professional ethics; Integrity; Auditor Performance
Downloads
References
Arman S. (n.d.). Pengaruh Independensi, Integritas, Budaya Kerja, Kecerdasan Emosional Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Kantor Akuntan Publik (Kap) Di Makassar. http://wirasagala92.blogspot.co.id/2013;
Boynton, W. C. ,. (2002). Modern Auditing. Jilid 1 (1st ed.). Erlangga.
Devi, N. P. H. C., & Pande Dwiana Putra, I. M. (2019). Pengaruh Profesionalisme, Independensi dan Pelatihan Auditor Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Provinsi Bali. E-Jurnal Akuntansi, 1472. https://doi.org/10.24843/eja.2019.v27.i02.p24
Dwitantiningrum, A. (2019). Pengaruh Penerapan Undang-Undang Akuntan Publik Dan Prinsip Etika Profesi Akuntan Publik Terhadap Pilihan Karir Calon Lulusan Sebagai Akuntan Publik Di Kota Medan Abstrak. Jurnal Pembangunan Perkotaan, 7(1). http://ejpp.balitbang.pemkomedan.go.id/index.php/JPP
Ekonomi dan Bisnis Islam IAIN Batusangkar Jl Sudirman No, F., & Kaum, L. (2019). The Effect Of Professionalism, Independence, Professional Ethics, Organizational Culture And Leadership Style On The Performance Of Auditors At Public Accountant Firms In Padang And Medan Mega Rahmi.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (8th ed.). Badan Penerbit Universitas Diponegoro.
Halim, Abdul. (2015). Auditing: Dasar-Dasar Audit Laporan Keuangan. (5th ed.). Unit Penerbitan Dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.
Hendrawan, P. R., & Budiartha, I. K. (2018). Pengaruh Integritas, Independensi, dan Gaya Kepemimpinan Transformasional pada Kinerja Auditor Inspektorat Kota Denpasar. E-Jurnal Akuntansi, 1359. https://doi.org/10.24843/eja.2018.v24.i02.p20
Hopwood. (1974). Accounting And Behaviour. Accounting Age Book.A Wheaton And Company.
Jusup, H. al. (2014). Auditing (Pengauditan) : Buku I / Al. Haryono Jusup (4th ed.). Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.
Konrath, F. Larry. (2002). Auditing: A Risk Analiysis Approach (5th ed.). South Westrn Thomson Learning.
Maulana, D. (2020). Pengaruh Kompetensi, Etika Dan Integritas Auditor Terhadap Kualitas Audit. 5(1).
Mulyadi. (2002). Auditing Buku 1 (1st ed.). Salemba Empat.
Oleh, P., Ekonomi, F., Bisnis, D., Sulistyowati, L., & Panjaitan, I. (2018). Media Akuntansi Perpajakan. Agustus 1945 Jakarta, 17(1), 15–28. http://journal.uta45jakarta.ac.id/index.php/MAP
Prabayanthi, P. A., & Widhiyani, N. L. S. (2018). Pengaruh Profesionalisme, Budaya Organisasi dan Komitmen Organisasi pada Kinerja Auditor. E-Jurnal Akuntansi, 1059. https://doi.org/10.24843/eja.2018.v22.i02.p09
Prambowo, E. S. (n.d.). Pengaruh Independensi, Profesionalisme, Dan Etika Profesi Auditor Terhadap Kinerja Auditor Ikhsan Budi Riharjo Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.
Purnomo, H., & Negeri Malang, P. (n.d.). Kualitas Audit, Corporate Governance Dan Budaya Organisasi Terhadap Kinerja Auditor Di KAP.
Ramdani, M. R., & Lestari, I. A. (2019). Rekognisi Publik Pengguna Pelayanan Akuntan Terhadap Tingkat Moralitas Akuntan Publik. Jurnal Akuntansi Dan Pajak, 19(2), 170. https://doi.org/10.29040/jap.v19i2.269
Robbins, S. P. (2008). Perilaku Organisasi, Buku 2. (2nd ed.). Salemba Empat.
Sugiyono. (2017). Metode Penilitian Bisnis: Vol. b. Alfabeta.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif Dan R&D. . Alfabeta.
Tuanakotta, T. M. (2011). Berpikir Kritis Dalam Auditing. Salemba Empat.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
