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All Journal Journal of Accounting and Auditing
Mustain Mustain
Universitas Negeri Jakarta, Jakarta, Indoensia
Humanities Economics, Econometrics & Finance

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The Influence Of Organizational Commitment, Professional Ethics On Auditor Performance With Professionalism As A Moderating Variable Muhammad Yudhistira; Mustain Mustain
Journal of Accounting and Auditing Vol. 1 No. 3 (2025): April 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/96hfkh52

Abstract

Purpose – This study aims to analyze the influence of Organizational, Professional Ethics on Auditor Performance with Professionalism as a moderating variable. Design/methodology/approach – The study uses primary data with a sample of 35 respondents, selected through random sampling. The research employs quantitative methods to assess the relationships between the variables, analyzing the data to determine the impact on Auditor Performance. Findings – The results showed that Organizational Commitment has a significant positive effect on Auditor Performance. Professional Ethics has a positive but insignificant effect on Auditor Performance. Professionalism does not strengthen the relationship between Organizational Commitment to Auditor Performance. Professionalism does not strengthen the relationship between Professional Ethics on Auditor Performance. Research limitations/implications – The study is limited by its relatively small sample size of 35 respondents, which may impact the generalizability of the findings. Future research could expand the sample or explore additional variables to better understand the factors affecting Auditor Performance in various contexts.
Co-Authors Muhammad Yudhistira