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The Effect of Organizational Commitment, Professionalism, and Ethical Behavior on Auditor Performance in Public Accounting Firms in Sumatra Region

Year: 2024

Type: article

Abstract: The purpose of this study is to study how auditor performance is affected by the following factors: organizational commitment to the auditor's work, auditor professionalism, and ethical behavior. In addition, this study examines how organizational contribution, professionalism, and ethical behavior affect auditor performance. This study involved auditors from all over Sumatra who worked at Public Accounting Firms (KAP). The sample consisted of 5 regions: Jambi, Pekanbaru, Palembang, Medan, and Batam, with a total of 62 respondents. The data collection method through the SPSS 29 Software for Windows questionnaire was used to conduct the analysis of this study, which used multiple linear regression. According to the results of the study, although organizational commitment does not affect auditor performance, professionalism and ethical behavior significantly affect auditor performance. In addition, professionalism and ethical behavior affect the performance of auditors simultaneously with the organization's commitments.

Source: Asian Journal of Management Analytics

DOI: 10.55927/ajma.v3i4.11329

Authors: Wiwik Nazipah Putri, Ratih Kusumastuti, Rita Friyani

Institution: Universitas Jambi

Language: English

Topic: Employee Performance and Management

Subfield: Human Factors and Ergonomics

Field: Social Sciences

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4404081725

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