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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Sebayang, Sherin Tharia Br
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Influence of Ethics, Integrity, Auditor's Experience and Auditor's Motivation on Auditor's Professionalism Hayati, Keumala; Ambarita, Agung Alanuari; Sebayang, Sherin Tharia Br; Sitompul, Micheel Hartasia
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2716

Abstract

This research was conducted to see the effect of ethics, integrity, and auditor experience and auditor motivation on auditor professionalism. This research was obtained directly through the accumulation of data, where this study used saturated sampling consisting of 65 samples. This study analyzes through a study method that is multiple linear regression, T test and F test. (X1) Auditor Ethics variable has a positive effect and Sig on Auditor Professionalism. (X2) Auditor Integrity variable has no effect and no Sig on Auditor Professionalism. (X3) Auditor Experience variable has no effect and no Sig on Auditor Professionalism. (X4) Auditor Motivation variable has a positive and sig effect on Auditor Professionalism. Simultaneously the influence of ethics, integrity, auditor experience and auditor motivation have a positive and significant effect on auditor professionalism.
Co-Authors Ambarita, Agung Alanuari Keumala Hayati Sitompul, Micheel Hartasia