| Popis: |
This study explained the influence of independence, competence, work experience, and professional ethics on auditor’s performance. Primary data were obtained from questionnaires distributed to auditors in Public Accounting Firm (KAP) in East Java as respondents. 100 samples were selected using Purposive Sampling Technique. It means all variables affect the auditor’s performance individually. Based on the data analysis, independent variables including independence, competence, work experience and professional ethics had significant influence on auditor’s performance. Independence was reflected in auditor’s ability to uncover evidence-based findings, competence was indicated by auditors’ understanding on clients’ conditions based on Public Accountant Professional Standards (SPAP) and code of ethics, work experience was indicated by auditors’ ability to make decisions with less errors, while Professional ethics was shown by auditors’ ability to carry out responsibilities with regard to public interests rather than personal interests. This study was expected to provide valuable insights to the improvement of auditors’ expertise and ability for better audit outcome. |
