PENGARUH PROFESIONALISME AUDITOR, INDEPENDENSI AUDITOR DAN ETIKA PROFESI AUDITOR TERHADAP KINERJA AUDITOR (Studi Kasus Pada 14 Kantor Akuntan Publik Di Kota Bandung)

Abstract

ABSTRACT

The purpose of this study was to determine the effect of auditor professionalism, auditor independence, auditor professional ethics on auditor performance. The method adopted to collect data is survey based. Primary data was taken from a closed questionnaire, taken from 51 public accountants. The measurement scale uses the Likert scale method at four points. Then the data was analyzed statistically using SPSS to prove the truth of the hypothesis. The results of the analysis show that Auditor Professionalism have an effect on Auditor Performance, Auditor Independence has no effect on Auditor Performance,  Auditor Professional Ethics has no effect on Auditor Performance.

Keywords:    Auditor Profesionalism; Auditor Independence; Auditor Professional Ethics; Auditor Performance.