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All Journal SITEKIN: Jurnal Sains, Teknologi dan Industri Pelita : Jurnal Penelitian dan Karya Ilmiah Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat EKONOMIKA45 Journal of Economics Development Issues Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman "JAMASTIKA" Jurnal Mahasiswa Teknik Informatika Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Jurnal Media Akademik (JMA) JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Lisanul Arab: Journal of Arabic Learning and Teaching
Siti Maghfiroh
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Religion Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : EKONOMIKA45

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Pengaruh Independensi Dan Kompetensi Terhadap Kinerja Auditor di Moderasi Etika Auditor Abdul Aziz; Siti Maghfiroh
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4573

Abstract

Public Accounting Firms provide accounting services such as auditing, financial consulting, and taxation, which are divided into attest services such as auditing financial statements and non-attest services such as management consulting. Auditors have an important role in improving company performance by carrying out tasks according to agreed standards. Auditor performance evaluation is carried out to assess the effectiveness of the tasks that have been completed. The purpose of this study was to determine and analyze the relationship between independence and competence on auditor performance moderated by auditor ethics. This study uses a quantitative approach with 44 respondents from auditors at public accounting firms in Jakarta. SPSS is used as a data analysis technique. The results showed that independence and competence affect auditor performance. This study also examines the moderation relationship with the results showing that independence affects auditor performance moderated by auditor ethics and competence affects auditor performance moderated by auditor ethics.
Co-Authors Abdul Aziz Ade Rohayati Afit Rahayu Lestari Ningsih Agung Santoso Akhti Khasanah Andika Adinanda Siswoyo Angeli Arifin Anindya Raihan Anisa Puspita Dewi Ari Wibowo Arie Dita Anindya Astria, Winda Ayu Nir’atunnisa Setyaningrum Ayu Nursasi Bambang Agus Pramuka Dina Indriana Divka Avedish Dona Primasari Faisyatul Hilmiyah Fakhry Ali Flora Suryani Hevi Firdyawati Intan Imam Sutanto Irfan Salim IRIANING SUPARLINAH Kangza Ardila Khotijah Khrisnhoe Rachmi Fitrijati Krisnhoe Rachmi Fitrijati Laeli Budiarti Leliya Leliya Marturia Surya Yuliyanti Muhamad Rifaldho Agus Satrio Muhammad Luqman Muhammad Syafiq Thobari Nadea Indah Franesthi Negina Kencono Putri Nurmin Arianto Permata Ulfah PUJI LESTARI Qothrotun Nada saeful ansori Shindu Bayu Wisanggeni Taufik Hidayat Ukhtul Izza Nurfadila Umar Maulana Akhsan Utama, Elita Intania Cahya Widia Eka Restiani Wulan Linda Puspita Sari Yayan Sudaryana Yogi Eka Putra Yusriati Nur Farida Zaehol Fatah