Abstract
The objective of this study is to examine the impact of professional ethics, independence, and work experience on the performance of auditors at Regional Office 2 of PT Bank Negara Indonesia (Persero) Tbk in West Sumatra, Riau, and Riau Islands. This research is quantitative research with the intention to test models that reveal the relationship between research constructs, namely professional ethics, independence, work experience, and auditor performance. Interviews and questionnaires distributed to bank auditors using complete sampling approaches were utilized to gather data for this study. The employed analytical technique is multiple linear regression. Those findings demonstrated that (1) There is a relationship between professional ethics and auditor performance that is both good and significant; (2) Independence has a positive and significant influence on auditor performance; (3) A favorable and considerable influence on auditor performance is exerted by the auditor's previous work experience; and (4) Professional ethics, independence, and work experience together have a significant influence on auditor performance. This study has a number of implications is the importance of maintaining professional ethics, independence, and improving auditors' work experience to improve the quality of performance in conducting audits
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