eprintid: 24365
rev_number: 7
eprint_status: archive
userid: 1736
dir: disk0/00/02/43/65
datestamp: 2023-04-13 09:17:30
lastmod: 2023-04-13 09:17:30
status_changed: 2023-04-13 09:17:30
type: article
metadata_visibility: show
creators_name: Budiandru, Budiandru
creators_id: budiandru@uhamka.ac.id
title: Auditor of personality and performance throughout the period of the pandemic
ispublished: pub
subjects: HB
subjects: HC
abstract: 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.
date: 2022
publisher: Jurnal Akuntansi dan Auditing Indonesia
official_url: https://journal.uii.ac.id/JAAI/article/view/24860
full_text_status: public
publication: Jurnal Akuntansi dan Auditing Indonesia
volume: 26
number: 2
pagerange: 145-156
refereed: TRUE
citation:   Budiandru, Budiandru  (2022) Auditor of personality and performance throughout the period of the pandemic.  Jurnal Akuntansi dan Auditing Indonesia, 26 (2).  pp. 145-156.      
document_url: http://repository.uhamka.ac.id/id/eprint/24365/1/Auditor%20of%20personality%20and%20performance%20throughout%20the%20period%20of%20the%20pandemic.pdf