{"title":"审计师职业精神、审计师独立性和审计师职业道德对审计师业绩的影响（万隆市 14 家公共会计师事务所案例研究）","authors":"Salza Adzri Arismutia","doi":"10.48042/jurakunman.v17i1.278","DOIUrl":null,"url":null,"abstract":"ABSTRACTThe purpose of this study was to determine the effect of auditor professionalism, auditor independence, auditor professional ethics on auditor performance. The method adopted to collect data is survey based. Primary data was taken from a closed questionnaire, taken from 51 public accountants. The measurement scale uses the Likert scale method at four points. Then the data was analyzed statistically using SPSS to prove the truth of the hypothesis. The results of the analysis show that Auditor Professionalism have an effect on Auditor Performance, Auditor Independence has no effect on Auditor Performance, Auditor Professional Ethics has no effect on Auditor Performance.Keywords: Auditor Profesionalism; Auditor Independence; Auditor Professional Ethics; Auditor Performance.","PeriodicalId":386943,"journal":{"name":"Jurakunman (Jurnal Akuntansi dan Manajemen)","volume":"17 6","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGARUH PROFESIONALISME AUDITOR, INDEPENDENSI AUDITOR DAN ETIKA PROFESI AUDITOR TERHADAP KINERJA AUDITOR (Studi Kasus Pada 14 Kantor Akuntan Publik Di Kota Bandung)\",\"authors\":\"Salza Adzri Arismutia\",\"doi\":\"10.48042/jurakunman.v17i1.278\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACTThe purpose of this study was to determine the effect of auditor professionalism, auditor independence, auditor professional ethics on auditor performance. The method adopted to collect data is survey based. Primary data was taken from a closed questionnaire, taken from 51 public accountants. The measurement scale uses the Likert scale method at four points. Then the data was analyzed statistically using SPSS to prove the truth of the hypothesis. The results of the analysis show that Auditor Professionalism have an effect on Auditor Performance, Auditor Independence has no effect on Auditor Performance, Auditor Professional Ethics has no effect on Auditor Performance.Keywords: Auditor Profesionalism; Auditor Independence; Auditor Professional Ethics; Auditor Performance.\",\"PeriodicalId\":386943,\"journal\":{\"name\":\"Jurakunman (Jurnal Akuntansi dan Manajemen)\",\"volume\":\"17 6\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-02-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurakunman (Jurnal Akuntansi dan Manajemen)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.48042/jurakunman.v17i1.278\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurakunman (Jurnal Akuntansi dan Manajemen)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.48042/jurakunman.v17i1.278","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
ABSTRACTThe purpose of this study was to determine the effect of auditor professionalism, auditor independence, auditor professional ethics on auditor performance.收集数据的方法是调查法。原始数据来自 51 名公共会计师的封闭式问卷。测量量表采用李克特量表法，分为四点。然后使用 SPSS 对数据进行统计分析，以证明假设的真实性。分析结果表明，审计师专业性对审计师绩效有影响，审计师独立性对审计师绩效没有影响，审计师职业道德对审计师绩效没有影响： 审计师专业主义；审计师独立性；审计师职业道德；审计师绩效。
PENGARUH PROFESIONALISME AUDITOR, INDEPENDENSI AUDITOR DAN ETIKA PROFESI AUDITOR TERHADAP KINERJA AUDITOR (Studi Kasus Pada 14 Kantor Akuntan Publik Di Kota Bandung)
ABSTRACTThe purpose of this study was to determine the effect of auditor professionalism, auditor independence, auditor professional ethics on auditor performance. The method adopted to collect data is survey based. Primary data was taken from a closed questionnaire, taken from 51 public accountants. The measurement scale uses the Likert scale method at four points. Then the data was analyzed statistically using SPSS to prove the truth of the hypothesis. The results of the analysis show that Auditor Professionalism have an effect on Auditor Performance, Auditor Independence has no effect on Auditor Performance, Auditor Professional Ethics has no effect on Auditor Performance.Keywords: Auditor Profesionalism; Auditor Independence; Auditor Professional Ethics; Auditor Performance.
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