The Influence of Professionalism, Organizational Commitment, Independence, Competence, and Professional Ethics Towards Performance Auditor in Office Accountant Public Province Bali

Performance Auditor is a public accountant who carries out objective audit assignments on the financial statements of a company or other organization with the aim of determining whether the financial statements are presented fairly in accordance with generally accepted accounting principles. It can be concluded that Auditor Performance is a result of work completed by an auditor in carrying out the tasks assigned to him based on the influence of professionalism, organizational commitment, independence, competence and professional ethics. The purpose of this research is to determine the effect of professionalism, organizational commitment, independence, competence, and professional ethics on the performance of auditors in the Bali Province Public Accounting Firm. The population and sample in this study are 50 auditors at the Public Accounting Firm in Bali. The technique of determining the sample using purposive sampling method. While the analysis technique used is multiple linear regression analysis. The results of the study show that the variables of professionalism, independence and professional ethics have a positive effect on auditor performance. Meanwhile, organizational commitment and competency variables have no effect on auditor performance.