Pengaruh Kompetensi, Independensi, Profesionalisme dan Peran Supervisi terhadap Kinerja Auditor
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Apriansyah, Zilki
Subject
657.45 - AUDITING
Datestamp
2024-03-22 02:35:06
Abstract :
This study aims to determine the effect of competence, independence, professionalism and supervisory role on the performance of external auditors working at Public Accounting Firms in the City of Surabaya. The sample in this study was 100 external auditors who worked at Public Accounting Firms in the City of Surabaya. This research uses primary data which collects data using a questionnaire, and uses a purposive sampling technique with the criteria for respondents being auditors whose work locations are in several KAP in Surabaya City with a minimum of three years of work experience as an audit examiner and experience in adapting to work environment. This study uses a quantitative approach. This research uses analytical techniques using the SmartPls application. The results of this study indicate that competence and supervision have an effect auditor performance, on the contrary, independence and professionalism Have no effect auditor performance.
This study aims to determine the effect of competence, independence, professionalism and supervisory role on the performance of external auditors working at Public Accounting Firms in the City of Surabaya. The sample in this study was 100 external auditors who worked at Public Accounting Firms in the City of Surabaya. This research uses primary data which collects data using a questionnaire, and uses a purposive sampling technique with the criteria for respondents being auditors whose work locations are in several KAP in Surabaya City with a minimum of three years of work experience as an audit examiner and experience in adapting to work environment. This study uses a quantitative approach. This research uses analytical techniques using the SmartPls application. The results of this study indicate that competence and supervision have an effect auditor performance, on the contrary, independence and professionalism Have no effect auditor performance.
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