The effect of professional ethics, independence, and competence on auditor performance

Abstract

Purpose: This study aimed to determine the effect of professional ethics, independence, and competence on auditor performance at the Public Accounting Firm in South Jakarta.

Methods: This research is associative with a causal relationship. It uses descriptive research methods with primary data types. The data in this study were obtained from distributing questionnaires to auditors at five public accounting firms in South Jakarta, with a sample of 53 auditors as respondents. The data was processed using the SPSS 25 program.

Findings: This study's results indicate that professional ethics partially affect auditor performance, independence affects auditor performance, and competence has no effect on auditor performance.

Practical Implications: This study's practical implications emphasize the importance of management in enforcing strict ethical standards and maintaining auditor independence through periodic training and stronger supervision. In addition, the need to develop programs to improve auditor skills is also emphasized. Although ethics and independence are the main focus, increased competence is still needed to optimize auditor performance.