PENGARUH ETIKA PROFESI, INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KINERJA AUDITOR DIMEDIASI KOMITMEN ORGANISASI (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI KOTA SEMARANG)

Abstract

Auditor performance is the result of work achieved by the auditor in carrying out his
duties in accordance with the responsibilities given to him and becomes one of the
benchmarks used to determine whether a work performed will be good or vice versa. The
auditor's performance is the focus of attention for the Public Accountant Office and the
client in assessing the results of the audit conducted, as well as the auditor who works in
the Public Accounting Firm in the City of Semarang. The purpose of this study was to
determine the effect of professional ethics, independence and professionalism of auditors
partially on organizational commitment and auditor performance and the influence of
organizational commitment on auditor performance.
The population in this research were auditors who worked in the Public Accountant
Office in the city of Semarang and had worked for at least 4 years, with 100 respondents.
The sampling technique is the census and the data analysis technique used is the 2-stage
Multiple Linear Regression.
Based on the results of calculations, it can be seen that professional ethics,
independence and professionalism of auditors partially have a positive and significant
effect on organizational commitment and auditor performance, and organizational
commitment has a positive and significant effect on auditor performance.
It is recommended that the Public Accountant Office in the City of Semarang motivate
auditors who work in their institutions to adhere to professional ethics properly, uphold
independence and increase the professionalism of their work, in order to achieve
organizational goals and increase the trust of clients who use their services.

Keywords : professional ethics, independence, auditor professionalism,organizational
commitment and auditor performance