Jurnal Akuntansi dan Keuangan
Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025

Pengaruh Profesionalisme, Independensi Auditor dan Etika Profesi Terhadap Kinerja Auditor

Yusuf, Fadel (Unknown)
Surianti, Meily (Unknown)
Deliana, Deliana (Unknown)
Sembiring, Rahmat Widia (Unknown)



Article Info

Publish Date
17 Apr 2025

Abstract

This research aims to determine whether Professionalism, Auditor Independence, and Professional Ethics affect Auditor Performance. The research method employed is quantitative research. The population in this study consists of 138 auditors working at Public Accounting Firms in Medan City. The sample in this study uses a purposive sampling technique with criteria for auditors working at Public Accounting Firms in Medan, auditors with a minimum position as senior auditors, and auditors who have worked for at least one year. This research uses a survey method with primary data obtained from questionnaires. The data analysis technique used in this study is a quantitative analysis technique using the statistical software Smart PLS (Partial Least Square). The results of this study show that Professionalism has a positive effect on Auditor Performance. Auditor Independence has a positive effect on Auditor Performance. Professional Ethics has a positive effect on Auditor Performance.

Copyrights © 2025






Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...