Pengaruh Independensi Auditor, Profesionalisme, Dan Pemahaman Good Governance Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Bali

Abstract

The auditor's performance is the implementation of the inspection task that has been completed by the auditor with full responsibility in an effective and efficient manner. To improve the performance of the auditor, it is necessary to have a professional attitude owned by the auditor himself. The problems raised in this study are how does the influence of auditor independence (X1) on auditor performance (Y), how does professionalism influence (X2) on auditor performance (Y), and how does the understanding of good governance (X3) influence auditor performance (Y) in Accounting firm in Bali. The population of this study includes auditors who have worked in 15 accounting firms in Bali, totaling 107 people. The number of research samples used was 69 respondents. The data analysis technique used is multiple linear regression analysis. Analysis results of multiple linear regression equations Y = 11.184 + 0.444X1 + 0.118X2 + 0.131X3. The obtained conclusion is that auditor independence (X1) has a positive and significant impact on the efficiency of auditors of accounting firms in Bali, as shown by the regression coefficient β1X1 having a positive value. . Professionalism (X2) has a positive and significant effect on auditors' performance in an accounting firm in Bali, as indicated by a positive value of the regression coefficient β2X2. Understanding of good governance (X3) has a positive and significant impact on the performance of auditors of accounting firms in Bali, as indicated by a positive value of the regression coefficient β3X3.