Auditor of personality and performance throughout the period of the pandemic

Budiandru, Budiandru (2022) Auditor of personality and performance throughout the period of the pandemic. Jurnal Akuntansi dan Auditing Indonesia, 26 (2). pp. 145-156.

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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.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Depositing User:	Dr Budiandru Budiandru
Date Deposited:	13 Apr 2023 09:17
Last Modified:	13 Apr 2023 09:17
URI:	http://repository.uhamka.ac.id/id/eprint/24365

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