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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Licke Bieattant
Departemen Akuntansi, Universitas Trisakti, Indonesia
Economics, Econometrics & Finance

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Determinan Kinerja Auditor: Peran Profesionalisme, Etika Profesi, dan Independensi pada Kantor Akuntan Publik di Jakarta Selatan Mulia Rahmah; Mishelei Loen; Pretty Failasufa Aziza; Licke Bieattant
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 2 (2026): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i2.1127

Abstract

This study aims to make a new contribution by examining in greater detail the effects of professionalism, professional ethics, and auditor independence on auditor performance at public accounting firms in the South Jakarta region. This study employs a quantitative research design. The study population consists of 30 public accounting firms (KAP) in the South Jakarta region, and the study uses primary data. The data analysis techniques used include classical assumption tests and hypothesis testing conducted using multiple regression. The data will be analyzed using the Statistical Package for the Social Sciences (SPSS) version 27. The findings indicate that professionalism, professional ethics, and independence have a positive and significant effect on auditor performance at PAS in the South Jakarta region. The implications of this study are expected to contribute to the continued improvement of auditors’ professionalism, professional ethics, and independence through training, evaluation, and the consistent application of the professional code of ethics. Consequently, auditors are expected to maintain audit quality and enhance their performance in carrying out their duties in accordance with applicable professional standards.
Co-Authors Mishelei Loen Mulia Rahmah Pretty Failasufa Aziza