The Influence Of Competence, Objectivity And Audit Structure On Auditor Performance (Case Study At The Head Office Of The Financial And Development Supervision Agency)

Authors

  • Hurriyaturrohman Hurriyaturrohman Universitas Ibn Khaldun, Bogor
  • Indupurnahayu Indupurnahayu Universitas Ibn Khaldun, Bogor
  • Muhammad Ramadhan Universitas Ibn Kaldun Bogor

DOI:

https://doi.org/10.32832/jharmoni.v3i1.16100

Abstract

This study aims to explain the impact of several factors on auditor performance. These factors include: (1) the effect of competence on auditor performance, (2) the effect of objectivity on auditor performance, and (3) the effect of audit structure on auditor performance. The research method used in this study is a quantitative approach. The population of this study consists of auditors who work at the Head Office of the Financial and Development Supervisory Agency. Samples taken as many as 30 respondents using purposive sampling method. The collected data were analyzed using multiple linear regression using IBM SPSS version 25 software. The findings of this study indicate that competence has a positive and significant effect on auditor performance, objectivity also has a positive and significant effect on auditor performance, and audit structure also has a positive and significant effect on auditor performance. significantly to the auditor's performance.

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Published

2024-05-30

How to Cite

Hurriyaturrohman, H., Indupurnahayu, I., & Ramadhan, M. (2024). The Influence Of Competence, Objectivity And Audit Structure On Auditor Performance (Case Study At The Head Office Of The Financial And Development Supervision Agency). Jurnal HARMONI: Jurnal Akuntansi Dan Keuangan, 3(1), 60–69. https://doi.org/10.32832/jharmoni.v3i1.16100

Issue

Vol. 3 No. 1 (2024)

Section

Articles

License

Copyright (c) 2024 Hurriyaturrohman Hurriyaturrohman, Indupurnahayu Indupurnahayu, Muhammad Ramadhan

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.


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