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Journal : Journal of International Conference Proceedings

The Role of Professional Ethics, Independence, and Work Experience in Auditor Performance Marisca, Prita; Septiano, Renil; Aryadi, Didi; Dona, Elva; Heryanto, Heryanto
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3094

Abstract

This study aims to analyze the influence of professional ethics, independence, and work experience on auditor performance at Regional Office 2 of PT Bank Negara Indonesia (Persero) Tbk in West Sumatra, Riau, and Riau Islands. This research is quantitative research with the intention to test models that reveal the relationship between research constructs, namely professional ethics, independence, work experience and auditor performance. Interviews and questionnaires distributed to bank auditors using complete sampling approaches were utilized to gather data for this study. The analysis method used is multiple linear regression. The results showed that (1) Professional ethics have a positive and significant influence on auditor performance, (2) Independence has a positive and significant influence on auditor performance, (3) Work experience has a positive and significant influence on auditor performance, (4) Professional ethics, independence, and work experience together have a significant influence on auditor performance. The implication of this study is the importance of maintaining professional ethics, independence, and improving auditors' work experience to improve the quality of performance in conducting audits.
The Role of Professional Ethics, Independence, and Work Experience in Auditor Performance Marisca, Prita; Septiano, Renil; Aryadi, Didi; Dona, Elva; Heryanto, Heryanto
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3094

Abstract

This study aims to analyze the influence of professional ethics, independence, and work experience on auditor performance at Regional Office 2 of PT Bank Negara Indonesia (Persero) Tbk in West Sumatra, Riau, and Riau Islands. This research is quantitative research with the intention to test models that reveal the relationship between research constructs, namely professional ethics, independence, work experience and auditor performance. Interviews and questionnaires distributed to bank auditors using complete sampling approaches were utilized to gather data for this study. The analysis method used is multiple linear regression. The results showed that (1) Professional ethics have a positive and significant influence on auditor performance, (2) Independence has a positive and significant influence on auditor performance, (3) Work experience has a positive and significant influence on auditor performance, (4) Professional ethics, independence, and work experience together have a significant influence on auditor performance. The implication of this study is the importance of maintaining professional ethics, independence, and improving auditors' work experience to improve the quality of performance in conducting audits.
Co-Authors Abdul Malik Mufty Adeline, Ivonne Agustini Agustini, Agustini Akbar, Muhammad Fajri Andi Nuddin Anisah, Febri Nurul Annisa, Delfia Anny Setijo Rahaju, Anny Setijo ARIF KURNIAWAN Arih Diyaning Intiasari Aryadi, Didi Aswar, Rismalia Baihaqi, Ahmad Uzair Barus, Juniar Ivana Candra Andodo, Candra Cen, Winnie Chai, Evelyn CINDY CINDY Claudia, Evelyn Daisy Wowor, Daisy Dawami, Maulana Dwi Nur Derry, Felix Dimas Chrisna Mukti Eduard, Eduard Ekaningtyas Widiastuti Elva Dona Elviera Gamelia Erika Erika Fachry Abda El Rahman Fadhilah Hidayatullah, Fadhilah Firdaus Firdaus Ginting, Yenni Florentina Golan Hasan, Golan Habeahan, Sampitmo Halimah, Andi Sitti Hany Handajani Hartanto, Yudi Helena Sitorus, Helena Husnul, K Ihsan, Nur Hadi Irwansyah Irwansyah Jennifer Jennifer Joko Setiawan Juliansyah Roy Kelvin Kelvin Kholifadya, Aqilma KUSUMASTUTI, ETTY HARY Larosa, Yasozatulo Leenawaty Limantara Lewi Lewi Maman Mulya Karnama Manuputty, Lorens Marisca, Prita Meilyanti, Meilyanti Mendrofa, Yason Mukhtar Mukhtar Naibaho, Mariana Nilam Sari Nola, Feby Nurjannah Nurjannah Pandapotan Tambunan, Pandapotan Panjaitan, Diana Margaretha Panjaitan, Syntia Parhusip, Akdel Parhusip, Holmes Parhusip, R. L. Holmes Parhusip, R.L. Holmes Parhusip, R.LHolmes Peranginangin, Lorena Priandana, Daniel Radjab, A.W. Radjab, A.W. Rahmania, Wanda Riris Rotua Sitorus Rokhman, Iwan Aminur S, Hartono Sabelau, Rusmada Helen Putri Saputra, Antoni Sarifa, Sarifa Sembiring, Hartono Septiano, Renil Sihar Tambun Simanjuntak, Ayub Jose Luhut Parulian Simarmata, Sarah Nakita Sitanggang, Nenia Enjelica Br sitepu, Rehmadanta Sitepu, Rehmadanta Siti Murti Siti Murti Siti Murti, Siti Situmorang, Nanda Sri Rejeki Sukisno S. Riadi Suroso Suroso Suryanto Suryanto Syafrizal Syafrizal T, Aptitasari Tambunan, Ryna Heppy Tatas H.P. Brotosudarmo Thai, Calvina Tobing, Renatal Halomoan Lumban Todingrara, Magdhalena Tasik Venny, Venny Waruwu, Sabarani Winata, Jenry Yulianti, Rosa Zebua, Peringatan Zebua, Yaarodotonafo