Pengaruh Etika Profesi, Pendidikan, Pengalaman, dan Skeptisme Auditor terhadap Kinerja Auditor

Abstract

The auditor's ability to produce good audit results is the definition of auditor performance. Public trust in the auditor's performance needs to be increased by taking into account the factors that affect the auditor's performance. The purpose of this study is to examine and determine the effect of professional ethics, education, experience, and auditor's skepticism on auditor performance. This type of research is quantitative with a population of auditors in the Jakarta and Surabaya areas. The number of respondents was 185 taken from the IAPI directory for the Jakarta and Surabaya areas in 2022 using a sampling technique, namely snowball sampling. The data analysis technique used is multiple linear regression and classical assumption test. Based on the results of the analysis conducted with SPPS version 25 it was found that partially the professional ethics variable had a positive effect on auditor performance, education had a positive effect on auditor performance, experience had a positive effect on auditor performance, auditor skepticism had a positive effect on auditor performance, and the four variables simultaneously had an effect on auditor performance.