Jurnal Riset Mahasiswa Akuntansi (JRMA)
Vol. 8 No. 2 (2020): Oktober

Efek profesionalisme, etika profesi, independensi terhadap kinerja auditor dengan pelatihan auditor sebagai variabel moderasi

Ing, Benedikta Paifum (Unknown)
Halim, Abdul (Unknown)
Hariani, Lilik Sri (Unknown)

Article Info

Publish Date
16 Jan 2021

Abstract

This research aims to test the effect of professionalism, professional ethics, independence to auditor performance with auditor training as a moderation variable on auditors of Public Accounting Firm in Malang. The research method used is quantitative method, with sampling used is puposive sampling. The variables of this research consist of professionalism, professional ethics, independence, auditor training and auditor performance. The results showed partial professionalism, professional ethics, independence, auditor training had an effect on auditor performance and auditor training strengthened the effect of professionalism, professional ethics, independence to auditor performance. It is recommended that further research is expected to add other independent variables that affect auditor performance.

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Journal Info
Jurnal Riset Mahasiswa Akuntansi (JRMA)
Website

Abbrev

jrma

Publisher

Universitas Kanjuruhan Malang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Riset Mahasiswa Akuntansi (JRMA) published 2 (two) times a year (April, October), contains the publication of the student final assignment research, research students and lecturers in the field of Accounting. JRMA is published by the Faculty of Economics and Bussiness, Kanjuruhan University ...