Determinan Kinerja Auditor: Peran Profesionalisme, Etika Profesi, dan Independensi pada Kantor Akuntan Publik di Jakarta Selatan

Mulia Rahmah (Departemen Akuntansi, Universitas Krisnadwipayana)
Mishelei Loen (Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia)
Pretty Failasufa Aziza (Departemen Administrasi Bisnis, Universitas Krisnadwipayana, Indonesia)
Licke Bieattant (Departemen Akuntansi, Universitas Trisakti, Indonesia)

Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 13 No 2 (2026): Jurnal Akuntansi dan Bisnis Krisnadwipayana

This study aims to make a new contribution by examining in greater detail the effects of professionalism, professional ethics, and auditor independence on auditor performance at public accounting firms in the South Jakarta region. This study employs a quantitative research design. The study population consists of 30 public accounting firms (KAP) in the South Jakarta region, and the study uses primary data. The data analysis techniques used include classical assumption tests and hypothesis testing conducted using multiple regression. The data will be analyzed using the Statistical Package for the Social Sciences (SPSS) version 27. The findings indicate that professionalism, professional ethics, and independence have a positive and significant effect on auditor performance at PAS in the South Jakarta region. The implications of this study are expected to contribute to the continued improvement of auditors’ professionalism, professional ethics, and independence through training, evaluation, and the consistent application of the professional code of ethics. Consequently, auditors are expected to maintain audit quality and enhance their performance in carrying out their duties in accordance with applicable professional standards.