Asian Journal of Management Analytics
Vol. 3 No. 4 (2024): October 2024

The Effect of Organizational Commitment, Professionalism, and Ethical Behavior on Auditor Performance in Public Accounting Firms in Sumatra Region

Nazipah Putri, Wiwik (Unknown)
Kusumastuti, Ratih (Unknown)
Friyani, Rita (Unknown)



Article Info

Publish Date
18 Oct 2024

Abstract

The purpose of this study is to study how auditor performance is affected by the following factors: organizational commitment to the auditor's work, auditor professionalism, and ethical behavior. In addition, this study examines how organizational contribution, professionalism, and ethical behavior affect auditor performance. This study involved auditors from all over Sumatra who worked at Public Accounting Firms (KAP). The sample consisted of 5 regions: Jambi, Pekanbaru, Palembang, Medan, and Batam, with a total of 62 respondents. The data collection method through the SPSS 29 Software for Windows questionnaire was used to conduct the analysis of this study, which used multiple linear regression. According to the results of the study, although organizational commitment does not affect auditor performance, professionalism and ethical behavior significantly affect auditor performance. In addition, professionalism and ethical behavior affect the performance of auditors simultaneously with the organization's commitments.

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Journal Info

Abbrev

ajma

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

The Asian Journal of Management Analytics (AJMA) is a journal focused on the theory and application of data analytics and its applications in contemporary business, economics, and management disciplines. These disciplines include accounting, finance, management, marketing, economics ...