Determinants of Performance Impact on Quality Auditor

  • Kamilah Sa'diah Accounting Program Study, Universitas Binaniaga Indonesia, Bogor
Keywords: Auditor, Performance, Quality auditor


This study aims to obtain empirical evidence about the influence of auditor professionalism, auditor independence, professional ethics, organizational culture, leadership style on auditor quality. The number of respondents as many as 137 auditor functional officers was taken as a sample using purposive sampling. Data analysis in this study using Partial Least Square Model. The results showed that the professionalism of auditors, professional ethics, and organizational culture had a positive effect on auditor performance. The study also shows that leadership style has a negative effect on auditor quality, while auditor independence and performance allowances have not been proven to affect auditor quality. Other findings show that every action of all parties, both auditors and leadership levels in accordance with existing professional ethics and auditing standards, will later be able to improve the quality of auditors and can further increase public confidence in government auditors.