relation: http://repository.uhamka.ac.id/id/eprint/24365/
title: Auditor of personality and performance throughout the period of the pandemic
creator: Budiandru, Budiandru
subject: HB Economic Theory
subject: HC Economic History and Conditions
description: Existing audit standards must guide auditors in carrying out their profession. Audit  standards regulate auditors in compiling reports with good performance and  according to the professional code of ethics. The goal of this study was to examine  the impact of professional ethics, auditor independence, auditor experience, and  auditor professionalism on auditor performance during a pandemic by taking samples  from public accounting firms in Jakarta and Surabaya with 170 respondents. Using  the Structural Equation Model (SEM), this study aims to solve the research questions.  The findings of the study showed that auditor professionalism had an effect on auditor  performance, while professional ethics, independence, and experience of auditors had  no such effect. Public accounting firms must improve and maintain the professionalism  of each auditor in order to avoid the manipulation of financial statements  and produce maximum performance.
publisher: Jurnal Akuntansi dan Auditing Indonesia
date: 2022
type: Article
type: PeerReviewed
format: text
language: en
identifier: http://repository.uhamka.ac.id/id/eprint/24365/1/Auditor%20of%20personality%20and%20performance%20throughout%20the%20period%20of%20the%20pandemic.pdf
identifier:   Budiandru, Budiandru  (2022) Auditor of personality and performance throughout the period of the pandemic.  Jurnal Akuntansi dan Auditing Indonesia, 26 (2).  pp. 145-156.      
relation: https://journal.uii.ac.id/JAAI/article/view/24860