PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI

  • DODIK ARIYANTO
  • ARDANI MUTIA JATI

Abstract

As the main actor in auditing, auditors must have independency,competency, willingness and sufficient work experiences, as well asprofessional ethics sensitivity. This research aims to examine the effect ofauditors’ independency, competency, and professional ethics sensitivity onproductivity rate of BPK’s auditors. Sample is determined using nonprobability sampling method, while analysis is conducted using method ofmultiple linear regressions. The result shows that the higher the level ofindependency, competency, and auditors’ ethics sensitivity the moreproductive the auditors are.

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Author Biographies

DODIK ARIYANTO
Jurusan AkuntansiFakultas Ekonomi, Universitas Udayana
ARDANI MUTIA JATI
BPK RI Perwakilan Provinsi Bali
How to Cite
ARIYANTO, DODIK; MUTIA JATI, ARDANI. PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 5, n. 2, july 2010. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2625>. Date accessed: 18 oct. 2021.
Section
Articles

Keywords

independency, competency, sensitivity, professional ethics, productivity.