eprintid: 17927
rev_number: 10
eprint_status: archive
userid: 1736
dir: disk0/00/01/79/27
datestamp: 2023-02-01 09:33:26
lastmod: 2023-02-01 09:33:26
status_changed: 2023-02-01 09:33:26
type: article
metadata_visibility: show
creators_name: Budiandru, Budiandru
creators_id: budiandru@uhamka.ac.id
title: Performance of Auditors During the Years of the Pandemic and Contributing Factors
ispublished: pub
subjects: HC
abstract: The current COVID-19 pandemic is causing the global economy to experience disruption, increasing the risk of material misrepresentation. Therefore, in providing income regarding the fairness of the audited financial statements, an auditor must have experience, professional ethics, and professionalism to achieve good auditor performance. This study aims to determine auditor experience, professional ethics, and auditor professionalism on auditor performance. The research method uses multiple linear regression with primary data and data collection using a questionnaire distributed to auditors in Jakarta, Bogor, Depok, Tangerang, and Bekasi who feel the impact of the COVID-19 pandemic with a total sample of 201 respondents. The results showed that the experience of auditors and professional auditors had a significant effect on auditor performance, while professional ethics did not affect. According to what has been determined not to act according to personal wishes, an auditor must apply professional ethics. Auditors must also improve their professionalism to get good performance even during a pandemic.
date: 2022
publisher: Sekolah Tinggi Ilmu Ekonomi AAS Surakarta
official_url: http://jurnal.stie-aas.ac.id/index.php/jap.
full_text_status: public
publication: JURNAL AKUNTANSI DAN PAJAK
volume: 23
number: 02
refereed: TRUE
issn: 2579-3055
citation:   Budiandru, Budiandru  (2022) Performance of Auditors During the Years of the Pandemic and Contributing Factors.  JURNAL AKUNTANSI DAN PAJAK, 23 (02).   ISSN 2579-3055     
document_url: http://repository.uhamka.ac.id/id/eprint/17927/1/Performance%20of%20Auditors%20During%20the%20Years%20of%20the%20Pandemic%20and%20Contributing%20Factors.pdf
document_url: http://repository.uhamka.ac.id/id/eprint/17927/2/Performance%20of%20Auditors%20During%20the%20Years%20of%20the%20Pandemic%20and%20Contributing%20Factors.pdf