The Influence Of Independence, Auditor Experience, Professionalism, Auditor Motivation, And Competence On Auditor Performance In Accounting Firm In Bali
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Abstract
A financial report is said to be reliable if the financial report has been examined by an independent third party. The party that examines the financial statements of a company is called an independent auditor. This research was conducted with the aim of knowing the effects of independence, auditor experience, professionalism, auditor motivation, and competence on auditor performance at KAP in Bali Province. The population in this study were 108 auditors at 18 KAPs in Bali. The sample in this study were 67 respondents, however, the final sample that filled out the questionnaire was 61 respondents. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that independence, professionalism, and competence have a positive effect on the performance of auditors at KAPs in the Province of Bali. Meanwhile, auditor experience and auditor motivation have no effect on auditor performance at KAP in Bali Province.
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How to Cite
Ni Nyoman Ayu Suryandari and Kadek Kartika Wulandewi (2022) “The Influence Of Independence, Auditor Experience, Professionalism, Auditor Motivation, And Competence On Auditor Performance In Accounting Firm In Bali”, Jurnal Mantik, 6(3), pp. 3850-3857. doi: 10.35335/mantik.v6i3.3385.
References
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Angela, B., & Budiwitjaksono, GS (2021, May). Analysis Influence Professionalism, Independence, and Motivation Work Against Auditor Performance. In National Accounting Seminar and Call for Paper (SENAPAN) (Vol. 1, No. 1, pp. 291-301).
Anggreni, NWD, & Rasmini, NK (2017). Influence auditor experience and time budget pressure on professionalism and its implications to auditors performance. E- Journal Accounting, Vol 18, No. 1, pp. 145-175.
Christiyanto, D. (2013). Influence Ability, Motivation, and Experience on the Performance of Independent Auditors (Empirical Study at Public Accounting Firms in Semarang City). Journal Scientific FEB Student, Vol 2, No. 1.
Devi, NPHC, & Putra, IMPD (2019). Influence Professionalism, Independence and Auditor Training on Auditor Performance at the Bali Provincial Public Accounting Firm E- Journal Accounting, Vol 27, No. 2, pp. 1472-1497.
Dewi, NMEC, & Suardikha, STI (2019). Influence Independence, Locus of Control and Motivation Work on Auditor Performance at the Bali Province Public Accounting Firm. E- Journal Accounting, Vol 27, No. 2, pp. 847-873.
Fuad, H., & Trisnawati, R. (2015). Influence Experience, Autonomy, Professionalism, Role Ambiguity, and Motivation On Auditor Performance (Empirical Study at Public Accounting Firms in Surakarta and Semarang) (Doctoral dissertation, Muhammadiyah University of Surakarta).
Hariyanti, JN, & Mustikawati , RI (2019). Influence Independence, Competence, Commitment Organization, Experience and Motivation Work Against the Performance of Auditors in Public Accounting Firms in the Special Region of Yogyakarta. Profita Journal: Scientific Studies Accounting, Vol 7, No. 4.
Iksan, A., & Ishak, M. 2005. Accounting behavior. Jakarta: Publisher Salemba four.
Putri, PAJ 2020. Influence Professionalism, Level of Education, Experience Work, Culture Work, Professional Ethics and Motivation on Auditor Performance at the Public Accounting Firm in Denpasar. Thesis. Faculty of Economics and Business, Mahasaraswati University. Denpasar.
Pradana, GAK, Kusuma, IGEA, & Rahmadani, DA (2019). Influence Independence, Locus of Control, Task Complexity and Goal Orientation on Auditor Performance. JSAM (Journal of Science, Accounting and Management), Vol 1, No. 4, pp. 489-504.
Rahayu, NMMS, & Badera, IDN (2017). Influence of Internal Locus of Control, Motivation Work, Leadership Style Transformational, Commitment Organization on Auditor Performance. E- Journal Accounting, Vol 19, No. 3, pp. 2378-2406.
Suartana, I . W. 2010. Accountancy Behavior: Theory and Implementation. Yogyakarta: Publisher Andi.
Suryandari, NNA, and Yuesti, Anik. (2017). Professional Skepticism And Auditor's Ability to Detect Fraud Based on Expense Work And Characteristics Auditors. Journal Study Scientific. Vol. 5, No. 9, pp. 109-115.
Valentina, R., and DE Kusumaningrum. 2017. Connection Competence and Motivation Work with Performance Power Administration School. Journal Administration and Education Management , Vol 1, No. 1, pp. 79–86.
Wintari, NM, Suryandari, NNA, & Arie, AAPGB (2022). The Influence of Education Level, Motivation, Work Experience, Task Complexity and Independence on Auditor Performance in Public Accounting Firms in Bali. Collection of Accounting Student Research Results (KHARISMA), Vol 4, No. 2, pp. 126-135.
Wiradinata, I . K. D., endiana, I. D. M, and Prestige, I. GA A . 2021. Influence independence, Competence, Sensitivity Ethics, Professionalism and Work Experience on Auditor Performance Office Accountant Public In Bali. Thesis. Program Studies Bachelor Accountancy Faculty Economy and Business University Mahasaraswati Denpasar.
Wulandari, AASG, & Suputra, IDGD (2018). Influence Auditor Professionalism, Commitment Organization and Professional Ethics on the Performance of Auditors in the Bali Province Public Accountant Office. E- Journal Accounting, Vol 22, No. 1, pp. 273-300.
Angela, B., & Budiwitjaksono, GS (2021, May). Analysis Influence Professionalism, Independence, and Motivation Work Against Auditor Performance. In National Accounting Seminar and Call for Paper (SENAPAN) (Vol. 1, No. 1, pp. 291-301).
Anggreni, NWD, & Rasmini, NK (2017). Influence auditor experience and time budget pressure on professionalism and its implications to auditors performance. E- Journal Accounting, Vol 18, No. 1, pp. 145-175.
Christiyanto, D. (2013). Influence Ability, Motivation, and Experience on the Performance of Independent Auditors (Empirical Study at Public Accounting Firms in Semarang City). Journal Scientific FEB Student, Vol 2, No. 1.
Devi, NPHC, & Putra, IMPD (2019). Influence Professionalism, Independence and Auditor Training on Auditor Performance at the Bali Provincial Public Accounting Firm E- Journal Accounting, Vol 27, No. 2, pp. 1472-1497.
Dewi, NMEC, & Suardikha, STI (2019). Influence Independence, Locus of Control and Motivation Work on Auditor Performance at the Bali Province Public Accounting Firm. E- Journal Accounting, Vol 27, No. 2, pp. 847-873.
Fuad, H., & Trisnawati, R. (2015). Influence Experience, Autonomy, Professionalism, Role Ambiguity, and Motivation On Auditor Performance (Empirical Study at Public Accounting Firms in Surakarta and Semarang) (Doctoral dissertation, Muhammadiyah University of Surakarta).
Hariyanti, JN, & Mustikawati , RI (2019). Influence Independence, Competence, Commitment Organization, Experience and Motivation Work Against the Performance of Auditors in Public Accounting Firms in the Special Region of Yogyakarta. Profita Journal: Scientific Studies Accounting, Vol 7, No. 4.
Iksan, A., & Ishak, M. 2005. Accounting behavior. Jakarta: Publisher Salemba four.
Putri, PAJ 2020. Influence Professionalism, Level of Education, Experience Work, Culture Work, Professional Ethics and Motivation on Auditor Performance at the Public Accounting Firm in Denpasar. Thesis. Faculty of Economics and Business, Mahasaraswati University. Denpasar.
Pradana, GAK, Kusuma, IGEA, & Rahmadani, DA (2019). Influence Independence, Locus of Control, Task Complexity and Goal Orientation on Auditor Performance. JSAM (Journal of Science, Accounting and Management), Vol 1, No. 4, pp. 489-504.
Rahayu, NMMS, & Badera, IDN (2017). Influence of Internal Locus of Control, Motivation Work, Leadership Style Transformational, Commitment Organization on Auditor Performance. E- Journal Accounting, Vol 19, No. 3, pp. 2378-2406.
Suartana, I . W. 2010. Accountancy Behavior: Theory and Implementation. Yogyakarta: Publisher Andi.
Suryandari, NNA, and Yuesti, Anik. (2017). Professional Skepticism And Auditor's Ability to Detect Fraud Based on Expense Work And Characteristics Auditors. Journal Study Scientific. Vol. 5, No. 9, pp. 109-115.
Valentina, R., and DE Kusumaningrum. 2017. Connection Competence and Motivation Work with Performance Power Administration School. Journal Administration and Education Management , Vol 1, No. 1, pp. 79–86.
Wintari, NM, Suryandari, NNA, & Arie, AAPGB (2022). The Influence of Education Level, Motivation, Work Experience, Task Complexity and Independence on Auditor Performance in Public Accounting Firms in Bali. Collection of Accounting Student Research Results (KHARISMA), Vol 4, No. 2, pp. 126-135.
Wiradinata, I . K. D., endiana, I. D. M, and Prestige, I. GA A . 2021. Influence independence, Competence, Sensitivity Ethics, Professionalism and Work Experience on Auditor Performance Office Accountant Public In Bali. Thesis. Program Studies Bachelor Accountancy Faculty Economy and Business University Mahasaraswati Denpasar.
Wulandari, AASG, & Suputra, IDGD (2018). Influence Auditor Professionalism, Commitment Organization and Professional Ethics on the Performance of Auditors in the Bali Province Public Accountant Office. E- Journal Accounting, Vol 22, No. 1, pp. 273-300.
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