The Effect of Professionalism, Independence, And Professional Ethics on Auditor Performance at Public Accounting Firms (PAFS) In Medan, North Sumatra

Desi Maya Isnaini; Ribka Yolanda Septialita Naibaho; Afrizar Pane; Muhammad Fahmi

Authors

Desi Maya Isnaini Akuntansi, Ekonomi dan Bisnis, Universitas Prima Indonesia, Indonesia
Ribka Yolanda Septialita Naibaho Akuntansi, Ekonomi dan Bisnis, Universitas Prima Indonesia, Indonesia
Afrizar Pane Akuntansi, Ekonomi dan Bisnis, Universitas Prima Indonesia, Indonesia
Muhammad Fahmi Universitas Muhammadiyah Sumatera Utara, Indonesia

Keywords:

Professionalism, , Independence, Professional Ethics, Auditor Performance

Abstract

This study aims to examine and analyze the influence of professionalism, independence, and professional ethics on auditor performance at public accounting firms (PAFs) in Medan, North Sumatra. This study employs a quantitative method with a causal-comparative approach to identify the cause-and-effect relationship between independent and dependent variables. The data used in this study are primary data obtained through the distribution of questionnaires to permanent auditors at Public Accounting Firms in Medan. The population in this study consists of all permanent auditors working at Public Accounting Firms in Medan, with a sample size at 40 respondents determined using a saturation sampling technique. This study indicates that Professionalism, Independence, and Professional Ethics simultaneously have a significant effect on Auditor Performance. Partially, Professionalism, Independence, and Professional Ethics have a significant effect on Auditor Performance.

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