独立,职业道德,巴厘岛引擎盖的完整性和性能

Desak Made Kemarayanthi, I. W. Ramantha
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引用次数: 0

摘要

审计师绩效是指审计师在一定时间内进行财务审计的能力。独立、遵守职业道德和高度诚信的专业审计服务是获得良好审计业绩和公众信任的必要条件。本研究旨在确定独立性、职业道德和诚信对审计师绩效的影响。这项研究是在巴厘省的一个公共会计师事务所进行的,并已在IAPI目录中登记,共有122名审计师和57名受访者。研究采用多元线性回归分析。研究结果表明,独立性、职业道德和诚信对审计师绩效有积极影响。这表明,独立和正直的态度以及对职业道德的遵守程度越高,可以使审计师的绩效提高。关键词:独立性;职业道德;诚实正直审计师绩效
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Independensi, Etika Profesi, Integritas dan Kinerja Auditor KAP di Bali
Auditor performance is the ability of an auditor to produce financial audits within a certain period of time. Professional audit services that are independent, adhere to professional ethics and have high integrity are needed to get good auditor performance and be trusted by the public. The research aims to determine the Effect of Independence, Professional Ethics and Integrity on Auditor Performance. The research was carried out at a Public Accountant Office in the Province of Bali and has been registered in the IAPI directory with a population of 122 auditors and a sample of 57 respondents. Research using multiple linear regression analysis. The results of the study show that independence, professional ethics and integrity have a positive effect on auditor performance. This shows that the higher the attitude of independence and integrity and adherence to professional ethics can make the resulting auditor's performance increase. Keywords: Independence; Professional ethics; Integrity; Auditor Performance
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