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Anak Agung Putu Gede Bagus Arie Susandya
Universitas Mahasaraswati Denpasar
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Journal : Jurnal Ekonomi

 1 
WHAT DRIVE THE AUDITOR PERFORMANCE AT PUBLIC ACCOUNTING FIRMS IN BALI Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study aims to examine and obtain empirical evidence of the influence of competence, integrity, professionalism, auditor ethics and due professional care on auditor performance in public accounting firms in Bali. The population in this study are all auditors at Public Accounting Firm in Bali who are still active. The sample in this study were 102 respondents at 18 Public Accounting Firms in Bali. The analysis technique used is multiple linear regression analysis. The results of the study show that competence, integrity, professionalism, and auditor ethics have a positive effect on auditor performance, while due professional care has no effect on auditor performance
Co-Authors Agrippina Wiraningtyas, Agrippina Erna Cahyaningsih Gde Bagus Brahma Putra Gde Bagus Brahma Putra Gede Septiadi Puja Mahendra I Dewa Ayu Dian Pratiwi I Gede Agus Putra Ardana I Gede Wisnu Eka Wijaya I Gusti Ayu Medy Kayana Putri I Kadek Bagiana I Ketut Sunarwijaya I Ketut Sunarwijaya I Putu Satria Andrean Prayoga Ida Ayu Nyoman Yuliastuti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Ratih Manuari Irma Rubianti M Doni Permana Putra Mahendra, Gede Septiadi Puja Megayani, Ni Kadek Meita Risma Cahyani Meita Risma Cahyani Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Nyoman Ayu Suryandari Ni Putu Yuria Mendra Olahairullah, Olahairullah Putra, I Gusti Bagus Agung Hendrawan Putu Diah Kumalasari Putu Diah Sri Ayuni Putu Eka Pasmidi Ariati Sudiyani, Ni Nyoman Sutarto, Herkulanus Sugiono Suwandana, I Made Adi Suwandewi, Putu Ayu Meidha Wulan Triana