ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI

Abstract

This study aims to analyze the factors that influence the performance of auditors at public accounting firms in Bali. The number of samples used in this study were 16 public accounting firms with 104 respondents. The sampling method used in this study was purposive sampling. The data analysis technique used is multiple linear regression analysis and previously tested research instruments. The results showed that the variables of education level, work experience, and motivation had no effect on auditors' performance, while the variables of professionalism, work culture and professional ethics had a positive effect on the performance of auditors at public accounting firms in Bali. From the results of this study, suggestions that can be submitted to the Public Accounting Firm in Bali in order to improve or maintain auditor performance are by increasing the independence and integrity of each auditor.