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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Muluk, M. Adrian
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Independence, Professional Ethics, and Competence on Auditor Performance with Organizational Commitment as a Mediating Variable Nabil, Muhammad Fida Fadhlan; Muluk, M. Adrian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3227

Abstract

Introduction: The development of the public accounting profession has led to an increase in the number of businesses and various types of legal entities in the country. Public accountants play a vital role in the growth of modern business. Methods: This study aims to examine the impact of independence, professional ethics, and competence on auditor performance, with organizational commitment evaluated as a mediating variable. The study was carried out on auditors employed by KAP (Public Accounting Firms) in South Jakarta using a quantitative approach and the SEM-PLS analytical method.. Results: The findings indicate that the three independent variables exert a significant positive influence on auditor performance. However, organizational commitment was not found to significantly mediate the relationships between independence, professional ethics, competence, and auditor performance. These results reinforce attribution theory by underscoring the importance of both internal and external factors in enhancing auditor performance. Keywords: Independence, Professional Ethics, Competence, Organizational Commitment, Auditor Performance
Efektivitas Proses Audit Di Era Masyarakat 5.0 Hariyani, Azkia; Muluk, M. Adrian
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.62-76

Abstract

Increasingly complex financial transactions require auditors to identify and analyze material misstatements in financial statements accurately and precisely within a reasonable timeframe, making audit process effectiveness a critical issue. This study examines the effects of artificial intelligence, big data analytics technology, and computer-assisted audit techniques on audit process effectiveness using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Data were collected through questionnaires distributed to 70 external auditors working in public accounting firms in South Jakarta and were analyzed using SmartPLS version 4.1. The findings indicate that the use of artificial intelligence and big data analytics technology does not have a significant effect on audit process effectiveness, whereas the use of computer-assisted audit techniques has a significant positive effect. These results provide practical insights for public accounting firms to enhance human resource readiness, organizational support, and technological infrastructure to optimize the use of modern audit technologies and improve audit process effectiveness. From a theoretical perspective, this study extends the application of the UTAUT framework by providing empirical evidence on the role of modern audit technologies in shaping audit process effectiveness within the Indonesian auditing context.
Co-Authors Hariyani, Azkia Nabil, Muhammad Fida Fadhlan