PERFORMANCE OF AUDITORS DURING THE YEARS OF THE PANDEMIC AND CONTRIBUTING FACTORs

Budiandru, Budiandru (2023) PERFORMANCE OF AUDITORS DURING THE YEARS OF THE PANDEMIC AND CONTRIBUTING FACTORs. Jurnal Akuntansi dan Pajak, 23 (2). pp. 1-10. ISSN 2579-3055

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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

Item Type:	Article
Subjects:	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/24368

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