Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor terhadap Kinerja Auditor dengan Kode Etik Profesi sebagai Variabel Moderasi

Sulistiawati, Shania (2026) Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor terhadap Kinerja Auditor dengan Kode Etik Profesi sebagai Variabel Moderasi. Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

This study aims to examine the effect of auditor competence, independence, and professionalism on auditor performance, with the code of ethics as a moderating variable. Attribution theory is used as the theoretical foundation to explain how individual characteristics (dispositional attribution) and workplace norms or regulations (situational attribution) influence auditor behavior. The population in this study consists of auditors working at Public Accounting Firm (KAP) Big Four in Indonesia. The sample was determined using a purposive sampling approach and expanded through snowball sampling to meet the required number of respondents. Data were collected through a web-based questionnaire distributed via a Google Form link. The data were analyzed using Moderated Regression Analysis (MRA). The findings concluded that competence, independence, and professionalism have a positive effect on auditor performance. Furthermore, the professional code of ethics strengthens the relationship between competence, independence, and professionalism and auditor performance.

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	Independence, auditor performance, competence, code of ethics, and professionalism
Subjects:	Accounting Accounting > Auditing Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Shania Sulistiawati
Date Deposited:	25 Feb 2026 07:15
Last Modified:	25 Feb 2026 07:15
URI:	https://repository.bakrie.ac.id/id/eprint/13163

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