PENGARUH KOMITMEN ORGANISASI, PROFESIONALISME AUDITOR, DAN ETIKA PROFESI PADA KINERJA AUDITOR DI KANTOR AKUNTAN PUBLIK PROVINSI BALI

  • A.A.Ngurah Sanjay Asmara Akuntansi, Ekonomi dan Bisnis, Mahasaraswati Denpasar
  • Ni Luh Gde Novitasari Akuntansi, Ekonomi dan Bisnis, Mahasaraswati Denpasar
  • Putu Wenny Saitri Akuntansi, Ekonomi dan Bisnis, Mahasaraswati Denpasar
Keywords: organizational commitment, auditor professionalism, professional ethics, auditor performance

Abstract

Auditor performance is the quality and quantity achieved by an auditor in carrying out his duties in accordance with their responsibilities. Performance assesment is an attempt by the leader to assess the work of his subordinates. This research aims to determine the effect of organizational commitment, auditor professionalism, Professional Ethics against Auditor's Performance at a Public Accounting Firm registered at the Indonesian Institute of Certified Public Accountants (IAPI) in 2019. The sample in this study was 50 auditors who had 2 years or more experience. Determination of the sample using purposive sampling method. Hypothesis testing in this study uses multiple regression analysis. The results showed that organizational commitment variable negatively influenced auditor performance and professional ethics variables negatively affected auditor performance with. whereas, auditor professionalism has a positive effect on auditor performance
ditor performance

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Published
2019-12-20