Year: 2025
Type: article
Study design: Observational Study
Abstract: This study investigates the effect of integrity, professionalism, objectivity, and auditor competence on auditor performance in Public Accounting Firms (KAP) in Medan City, analyzed both individually and jointly. Using a quantitative descriptive method with a sample of 60 auditors in 2024, the research employed multiple linear regression analysis. Partial test results show that integrity (t = 3.004, sig. 0.004), professionalism (t = 6.597, sig. 0.000), objectivity (t = 2.149, sig. 0.036), and competence (t = 2.364, sig. 0.022) each significantly influence performance. Simultaneously, the F-test result (F = 75.539, sig. 0.000) confirms a significant joint effect. The coefficient of determination indicates that 83.5% of performance is explained by the four variables, while 16.5% is influenced by other factors such as accountability and job training. Overall, the findings conclude that integrity, professionalism, objectivity, and competence significantly affect auditor performance both individually and collectively.
Source: JURNAL LENTERA BISNIS
Institutions: Universitas Prima Indonesia, Universitas Battuta
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4415000239
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