Authors:
Ira FIka Yumi
;
Inten Meutia
and
Tertiarto Wahyudi
Affiliation:
Universitas Sriwijaya, Indonesia
Keyword(s):
Auditor Professionalism, Auditor Independence, Understanding of Auditor Professional Ethics and Performance of the Auditor’s.
Abstract:
Effect of auditor professionalism, auditor independence and understanding of auditor professional ethics on a public accounting firm in the city of Palembang. This study aims to determine the effect of auditor professionalism (X1), auditor independence (X2), understanding of auditor professional ethics on performance of the auditor’s. The object of this study is all auditors working in 8 (eight) Public Accountant Office in Palembang, as many as 38 people who made respondents. The data required in this study were obtained through questionnaires and direct observation by all auditors in the public accounting firm in Palembang to obtain information for the completeness of the required data. Analysis of the data obtained is done by using multiple linear regression analysis. Results of these studies explain that the simultaneous variables influence the auditor professionalism, auditor independence and understanding of auditor professional ethics of 70.9%, while the remaining 29.10% is det
ermined by other variables is not examined. Meanwhile in partial auditor professionalism impact of 72.5%, an auditor independence gives the effect of 64.5%, understanding of auditor professional ethics to give effect by 48.5% to determine the performance of the auditor’s of the public accountant's office in the city of Palembang. Based on the results of this study are expected to Indonesian Institute of Certified Public Accountants (IAPI) Palembang to further optimize inside to provide guidance to all auditors in Palembang, and so that further research can investigate other variables that have not been researched through different analyzes in order to obtain new information about the influence of structure internal control to determine the scope of the audit (Audit Scope) in public accounting in Palembang.
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