Abstract
Auditors’ performance in general is the result of an objective audit assignment towards the financial statements of a company or other organization in order to determine whether the financial statements have been fairly presented in accordance with generally accepted accounting principles. This study aims to determine the effect of professionalism, leadership style, understanding of governance, and the role of supervision of auditor performance. This study uses a questionnaire filled out by BPKP government auditors in East Java Province. Data analysis from this study uses multiple linear regression test using SPSS 23 program. This study found that only professionalism influences auditor performance. This result implies the importance of professionalism of the auditors because it can affect performance. The results of the study also imply that external factors such as leadership style, understanding of governance, and the role of supervision are not important factors in influencing auditor performance.
Highlights
Public trust the strength of a report is one of the things that makes it necessary to examine the report
The results indicated that each question from Professionalism, Leadership Style, Understanding of Governance, Role of Supervision, and Auditor Performance variables had a significance value of less than 0.05, meaning that each question was valid
The results showed that auditor performance variable had a Cronbach's Alpha value by 0.799, Professionalism by 0.893, Leadership Style by 0.924, Understanding of Governance by 0.917, and Role of Supervision by 0.921, so all variables were declared reliable
Summary
Public trust the strength of a report is one of the things that makes it necessary to examine the report. The expectations of the wider community for a clean-from-corruption governance are not wrong. By conducting this examination, it can be seen that whether implementation of activities has been in accordance or not with the policies and plans that have been previously determined. It can be seen that whether implementation of activities has been in accordance or not with the policies and plans that have been previously determined It will ensure whether the achievement of the activity goals is in accordance or not with the established policies and plans to ensure the economical, efficient, and effective achievement of the activity goals
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