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Impact of Professionalism, Good Corporate Governance Understanding, and Ethics on Auditor Performance in Bali

Year: 2024

Type: article

Abstract: Auditor performance refers to the quality and quantity of the auditor's work in completing assigned tasks. The purpose of this study is to assess the impact of professionalism, understanding of good governance, and adherence to professional ethics on auditor performance. The research was conducted at the Bali Province BPKP Office, using a non-probability sampling technique. The final sample consisted of 53 respondents, and the data were analyzed using SEM-PLS. The results indicate that professionalism, understanding of good governance, and professional ethics positively influence auditor performance. This study aims to contribute to a deeper understanding of these factors and encourages auditors to uphold the principles of professionalism, good governance, and ethics to achieve optimal performance.

Source: E-Jurnal Akuntansi

DOI: 10.24843/eja.2024.v34.i10.p18

Authors: Putu Indira Ratnadewanti Prayoga, I Ketut Sujana

Institution: Udayana University

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4406593064

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