International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


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Research Paper | Management | Indonesia | Volume 10 Issue 3, March 2021 | Rating: 7.1 / 10


The Effect of Audit Structure, Organizational Culture, Auditor Professionalism, and Compliance with Auditor Code on Auditor Performance at Public Accountant Firm in Jakarta

Ursila [3]


Abstract: The purpose of this study was to obtain empirical evidence of audit structure, organizational culture, auditor professionalism, and compliance with the auditors’ ethical code has influenced auditor performance. Data analysis used in this research are Descriptive Statistics, Validity and Reliability Testing, Classical Assumption Testing, and Hypothesis Testing using Multiple Linear Regression Analysis, Coefficient of Determination (R2), Partial Test of t, and Simultaneous Test F. Subjects in this research are auditors who work at the Public Accounting Firm in Jakarta which is listed on the Indonesian Institute Certified Public Accountants (IICPA) directory 2017. Samples were selected using convenience sampling method and continued by analyzing research data using SPSS software 23. The number of questionnaires distributed was 101 copies, but only 74 questionnaires returned and met the criteria to be used as samples for this study. The results of this study indicate that the audit structure, organizational culture, and compliance of auditors’ ethical code have no significant effect on the auditor’s performance, while professionalism has a positive effect on the auditor’s performance. Simultaneously the audit structure, organizational culture, auditor professionalismand compliance with the code of ethics of the auditor have a significant effect on the auditor’s performance.


Keywords: Audit Structure, Organizational Culture, Auditor Professionalism, Compliance with Auditor’s Code of Conduct and Auditor Performance


Edition: Volume 10 Issue 3, March 2021,


Pages: 1291 - 1295


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