The Effect of Independence, Integrity, and Professionalism on Auditor Performance (A Study at BPK RI Representative Office, Central Sulawesi Province)

Monica Rayqueen Astiwi (Public Sector Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia)
Muhammad Ansar (Public Sector Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia)
Muhammad Ilham Pakawaru (Public Sector Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia)
Tenripada Tenripada (Public Sector Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia)
Annastry Widyakusuma (Public Sector Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia)

Jurnal Ekonomi, Manajemen, dan Bisnis
Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis

This study aims to examine the effect of independence, integrity, and professionalism on auditor performance at the BPK RI Representative Office in Central Sulawesi Province. The present research takes a quantitative approach using a survey method. The study population consisted of 102 auditors. The sample method included saturation sampling (census), with 40 returned questionnaires eligible for analysis as the final sample, resulting in a response rate of 39.22%. Multiple linear regression analysis was performed on the data using SPSS version 25. The results show that independence, integrity, and professionalism have a positive and significant effect on auditor performance, both partially and simultaneously. The Adjusted R² value of 0.902 indicates that the regression model, consisting of independence, integrity, and professionalism, accounts for 90.2% of the variation in auditor performance, while the remaining 9.8% is associated with factors outside the research model. These findings highlight the importance of independence, integrity, and professionalism in supporting auditor performance and the quality of public sector financial oversight.