Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Vol 3 No 1 (2024): MEI

The Influence Of Competence, Objectivity And Audit Structure On Auditor Performance (Case Study At The Head Office Of The Financial And Development Supervision Agency)

Hurriyaturrohman, Hurriyaturrohman (Unknown)
Indupurnahayu, Indupurnahayu (Unknown)
Ramadhan, Muhammad (Unknown)



Article Info

Publish Date
30 May 2024

Abstract

This study aims to explain the impact of several factors on auditor performance. These factors include: (1) the effect of competence on auditor performance, (2) the effect of objectivity on auditor performance, and (3) the effect of audit structure on auditor performance. The research method used in this study is a quantitative approach. The population of this study consists of auditors who work at the Head Office of the Financial and Development Supervisory Agency. Samples taken as many as 30 respondents using purposive sampling method. The collected data were analyzed using multiple linear regression using IBM SPSS version 25 software. The findings of this study indicate that competence has a positive and significant effect on auditor performance, objectivity also has a positive and significant effect on auditor performance, and audit structure also has a positive and significant effect on auditor performance. significantly to the auditor's performance.

Copyrights © 2024






Journal Info

Abbrev

JHARMONI

Publisher

Subject

Education

Description

Jurnal HARMONI: Journal of Accounting and Finance is published by Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor. It is published twice a year on May and December. Jurnal HARMONI papers in the field of accounting and finance that give a contribution to the ...