WHAT DRIVE THE AUDITOR PERFORMANCE AT PUBLIC ACCOUNTING FIRMS IN BALI

Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya

Authors

Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
Anak Agung Putu Gede Bagus Arie Susandya Universitas Mahasaraswati Denpasar

Keywords:

Competency, Integrity, Professionalism, Auditor Ethics, Professional Care

Abstract

This study aims to examine and obtain empirical evidence of the influence of competence, integrity, professionalism, auditor ethics and due professional care on auditor performance in public accounting firms in Bali. The population in this study are all auditors at Public Accounting Firm in Bali who are still active. The sample in this study were 102 respondents at 18 Public Accounting Firms in Bali. The analysis technique used is multiple linear regression analysis. The results of the study show that competence, integrity, professionalism, and auditor ethics have a positive effect on auditor performance, while due professional care has no effect on auditor performance

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