Profesionalisme Dan Independensi Auditor Terhadap Kinerja Auditor

IF 3.9 Q1 BUSINESS, FINANCE

Journal of Applied Accounting Research Pub Date : 2023-05-23 DOI:10.52158/jaa.v1i2.452

Erika Nofarisa Puspanugroho, Masculine Muhammad Muqorobin

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引用次数: 0

Abstract

At this time, public trust in the public accounting profession began to diminish, this was due to the many cases of accounting manipulation. A Public accounting firm (KAP) is a public accounting organization that obtains a license in accordance with laws and regulations that operates in the field of providing professional services in public accounting practice. The auditor profession has been in the public spotlight in recent years. An auditor must have high professionalism in carrying out his duties. The audit results of an auditor must be accountable to interested parties. The auditor's performance is the result of the auditor's work in carrying out the assignment of examining the financial statements of an entity with the aim of determining the fairness of the financial statements. The quality of financial reports is centered on the auditor's performance. To achieve good performance, an auditor must have an attitude of independence. This study aims to determine how independence and professionalism affect auditor performance. The results of this analysis indicate that auditor professionalism and auditor independence have a positive effect on auditor performance. Based on these results, it can be concluded that an auditor who conducts audits in a professional manner will act independently so that the audit results cannot be influenced by other parties. Keywords: Professionalism, Independence, Auditor Performance

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审核员对审核员表现的专业和独立

此时，公众对公共会计职业的信任开始减少，这是由于许多会计操纵案件。公共会计事务所(Public accounting firm，简称KAP)是根据法律法规取得执照的公共会计机构，在公共会计实务领域提供专业服务。近年来，审计师职业一直是公众关注的焦点。审计师在履行职责时必须具有高度的专业性。审核员的审计结果必须对利害关系方负责。注册会计师的业绩是其为确定财务报表的公平性而执行审查财务报表任务的结果。财务报告的质量以审计师的工作为中心。为了取得良好的业绩，审计师必须有独立的态度。本研究旨在确定独立性和专业性如何影响审计师的绩效。分析结果表明，审计师专业性和独立性对审计师绩效有正向影响。根据这些结果，可以得出结论，以专业方式进行审计的审计师将独立行事，从而使审计结果不受其他方的影响。关键词:职业化、独立性、审计绩效

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Applied Accounting Research BUSINESS, FINANCE-

CiteScore

6.00

自引率

13.30%

发文量

期刊介绍： The Journal of Applied Accounting Research provides a forum for the publication of high quality manuscripts concerning issues relevant to the practice of accounting in a wide variety of contexts. The journal seeks to promote a research agenda that allows academics and practitioners to work together to provide sustainable outcomes in a practice setting. The journal is keen to encourage academic research articles which develop a forum for the discussion of real, practical problems and provide the expertise to allow solutions to these problems to be formed, while also contributing to our theoretical understanding of such issues.