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Journal : Atestasi : Jurnal Ilmiah Akuntansi

The Effect of Professional Ethics, Independence, and Audit Expertise on Auditor Performance : (Survey at the Central Sulawesi Provincial Financial and Development Supervisory Agency) Natsir, Muhammad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.646

Abstract

The research objective was to examine and analyze the effect of professional ethics, independence, and audit expertise on auditor performance. Meanwhile, the long-term objectives to be achieved in this study are to establish a policy on the duties and functions of auditors, so that they can improve the performance of auditors, and comply with the principles and norms in auditing (Examination). A set of Auditor professional ethics is a professional job in running it governed by the rules that have been set and each member (auditor) obeys it. The level of auditor independence is the responsibility of the public accountant profession which is expected to indirectly reflect independence and in carrying out its work it is obscured to be impartial in preparing reports on the results of audits that will be accepted by Government Agencies, the business world, and investors. In addition, auditors are required to have audit expertise in their duties which include audit expertise which includes planning audit work programs, compiling working papers and reports on audit results. To achieve specific research objectives, researchers will conduct research at the Central Sulawesi Province Financial and Development Supervisory Agency (BPKP). The data used are primary data by giving a questionnaire to each auditor at the Financial and Development Supervisory Agency of Central Sulawesi Province, and to deepen the data the researchers will conduct interviews with BPKP leaders of Central Sulawesi Province, the data are analyzed and evaluated by multiple linear regression analysis through the Normality Test, Multicollinearity. and heteroscedasticity. The results of research can contribute to the development of science, especially in the field of auditing through analysis and testing of theoretical suitability, through variables of professional ethics, independence, and audit expertise. The results of the research can be used as a source of information and as a basis for making policies related to auditor performance.
Co-Authors Aditya Saputra Adnas, Titien Pratiwi Afdilla Moulidya Al-Ghowazi, Sholakhuddin Akhmad Alfrianti, Alda Alhafidz, Nabil Aliah, Fijanatin Altair, Garin Rachmad Amelia, Zahra Aminuddin Mane Kandari, Aminuddin Mane Amrin Saragih Ananda, Muhammad Rizki Andi Hendra Syam Andi Ummul Khair Anjelina, Nia Anni Holila Pulungan Ansharullah ansharullah Anthon Monde Ariani, Wa Ode Rachmasari Aris, Ardiyanti As'ad, Ali Asranudin Asranudin, Asranudin Asri, Mansyur Auliah Ambarwati Berlin Sibarani Bimantoro, Tegar Bulo, Yenni Pratiwi Bunna, Trisno Heandrik Danardono, Danardono Darmawan Darmawan DAULAY, DINA PUSPITA SARI DEDI SURACHMAN, DEDI Desvianur, Doliva Risky Ernawati Ernawati Ernawaty Usman Fahira, Ayuke Nurul FARIDA HANIM SARAGIH Fatimah, Dian Fauziah Khairani Lubis, Fauziah Khairani Fazalani, Runi FITRI, PUTRI SALSABILA ARSITHA Fuadi Fuadi Ginting, Immanuel Prasetya Gintings, Immanuel Prasetya Hamid, Muhammad Abdul HANUM, FRISKA NABILA Hari, Radhwa Khalisya Haryono Pasang Kamase Helvira, Jenny Heni Pujiastuti Hesti Fibriasari Hutabarat, Sabrina Wandani Ilahi, Andi Hidayat Anugrah Ilham Ilham Imran, Al Indah Pane, Isli Iriani Indra Setiawan Indriastuti, Mutia Olivia Iskandar Syahputera, Iskandar Isli Iriani Indiah Pane, Isli Iriani Kamma, Vanessa Krisna, Liza Agnesta La Ode Safuan Lidiman Sahat Martua Sinaga Lubab, Mohamad Irbabul Lubis, Indah LUBIS, TASNIM Lukmanul Hakim Madya Sulisno Maldin, Siska Amelia Manik, Sinta Fransiska Mansari, Mansari Masnur Masnur Mega Putri T, Mississippi Melayu, Erlina Mohammad Bahrul Hidayat Muh. Yunus Muhammad Iqbal Muhammad Luthfi Shandy Muhammad Salih, Ibnu Omar Muhammad Syarif, Muhammad Mulato Santosa, Mulato Munawwarah, Rofiqah Al Mustakim Mustakim MUSTARI Mustika, Alda Mutiarani, Rosy Nababan, Dorlina Nadar, Nadar Nailah Nailah Nasira, Sheila Nina Yusnita Yamin Nurdin, Jurana Nurfadilah Nurfadilah Nurhayati Haris Pasulu, Milka Rachmad, Andi Rachmadi, Adhitya Fajar Rahayu Indriasari Rahmadany, Savitri RAJAGUKGUK, VIVI CINTIYA RAMADILLA, HAFIZA SAUMI Rasul, Najmuddin M. Rasyidin Rasyidin Rika, Rika Rita Suswati Rosidin, Chintami Saharuddin Saleh, Fadli Moh. Saprijal, Andri Saragih, Anggraini Thesisia Saragih, Bahagia Saragih, Frans Ananda Saritza, Zuhra Shahab, Alia Siagian, Chyntia Riquella Siholmarito, Tiurma Silaen, George Simarmata, Deniela Yoshelyn Siregar, Tiarnita Maria Sarjani Br. Sisila Fitriany Damanik, Sisila Fitriany Sitanggang, Lusy Agnesia Siti Aisah Ginting Siti Sahara Sofyan, Selviana Suardi, Suardi Suhaimi Suhaimi Suhartiwi, Suhartiwi SURBAKTI, HALIMAH BR Surianti Surianti, Surianti Sutaman, Sutaman Syam, Emhy Zelvia Tajuddin Tajuddin, Tajuddin Tamrin Tamrin Tanjung, Nazahra Aulia Arifah Thoyyib, Ahmad TRI HARTITI Uswah Hasanah Wibowo, Afif Ari Wilsa, Wilsa Yanti, Ipri Yunia, Latifah Sukmawati Yusuf, Darmawi Zainuddin, Nurkhamimi Zainuddin, Zainuddin Zaki Ulya, Zaki Zannah, Khoirunnisa ul Zuleha, Zuleha