DETERMINAN KINERJA AUDITOR PADA KAP DI KOTA MEDAN

This study investigates the effect of integrity, professionalism, objectivity, and auditor competence on auditor performance in Public Accounting Firms (KAP) in Medan City, analyzed both individually and jointly. Using a quantitative descriptive method with a sample of 60 auditors in 2024, the research employed multiple linear regression analysis. Partial test results show that integrity (t = 3.004, sig. 0.004), professionalism (t = 6.597, sig. 0.000), objectivity (t = 2.149, sig. 0.036), and competence (t = 2.364, sig. 0.022) each significantly influence performance. Simultaneously, the F-test result (F = 75.539, sig. 0.000) confirms a significant joint effect. The coefficient of determination indicates that 83.5% of performance is explained by the four variables, while 16.5% is influenced by other factors such as accountability and job training. Overall, the findings conclude that integrity, professionalism, objectivity, and competence significantly affect auditor performance both individually and collectively.