The Effect of Profession Ethics, Independence, and Audit Expertise on Auditor Performance

Abstract

Purpose: The goal of this research is to explore and assess the effect of specialized ethics, independence, and audit experience on audited performance. Theoretical framework: Authorities and constraints, religious views, corporate ethics standards for specialized fields such as public accounting firms, and regulations of behavior in the workplace companies are all examples of predefined moral principles or ideals Arens et al. (2014). Professional ethics describes a professional work as doing associated activity governed by norms established by a group or corporation for everyone involved to abide (Yuwono, 2011). Each occupation that provides social assistance requires a set of norms of conduct that regulate how professionals behave (Agoes, 2011). Design/Methodology/Approach: Research period used is the year 2017-2020. Explanatory research using quantitative research techniques is this sort of study. The population and sample size of a study at the Central Sulawesi Province Financial and Development Supervisory Agency (BPKP) to attain specified research objectives.Multiple linear regression analysis is used to study and evaluate the data using the Normality Test, multicollinearity, and heteroscedasticity outcomes. Findings: The study's findings can be utilized as a source of knowledge and as a foundation for developing regulations about auditor performance. Research, practical & social implication: The more the audit competence, the better the outcome. It is recommended that BPKP auditors for Central Sulawesi Province think and act independently on the job, have a sense of responsibility if the examination results require advancement and adjustment, and implement adheres to the fact eradicate noteworthy issues or important outcomes from the summary (or notes on the audit results) consequently that the audit task is completely impartial and may deliver an outstanding and accurate audit. Originality/Value: Professional ethics, independence, and audit knowledge all have a substantial and favorable influence on BPKP Auditor Performance in Central Sulawesi Province at the same time. The higher the level of ethics professionalism, independence, and audit knowledge, the higher the generated performance.