PENGARUH ETIKA PROFESI, INDEPENDENSI DAN KOMPETENSI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Yogyakarta dan Pontianak)

The study aims to determine the influence of professional ethics, independence, and competence toward auditor performance.These tests use auditor performance as dependent variable, as well as professional ethics, independence and competence as independent varibels .The samples used are auditors who work in public accounting firm in Yogyakarta dan Pontianak. This research uses the Purposive sampling method. The type of data used in this study is primary data. Based on the survey, the sample obtained 46 respondents. The hypothesis test on this study used multiple regression using the SPSS v. 15 software application. The results showed that professional ethics, independence, and competence had a positive effect on auditor performance.