EFEK PROFESIONALISME, PELATIHAN, INTEGRITAS DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR:

Nur Azizah Basmar; Sitti  Mispa; Sahidah Sahidah

doi:10.31605/jepa.v7iNo 1.3842

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Journal of Economic Public and Accounting (JEPA) is a peer-reviewed academic journal that aims to advance the knowledge and understanding of economics, public policy, and accounting practices, particularly in the context of public sector and business governance. The journal provides a platform for academics, researchers, practitioners, and policymakers to disseminate high-quality research findings, theoretical developments, and practical applications in the fields of economics, public finance, accounting, and strategic management.

JEPA publishes original articles, conceptual papers, case studies, and literature reviews that contribute to the development of knowledge and practices in areas such as:

Public Sector Economics and Policy

Governmental and Public Accounting

Financial and Managerial Accounting

Auditing and Assurance

Taxation and Fiscal Policy

Public Financial Management

Budgeting and Performance Evaluation

Corporate Governance and Ethics

Sustainable Development and Accountability

JEPA is published [biannually/quarterly – sesuaikan dengan jadwal terbit jurnal] by [nama institusi – misalnya Faculty of Economics and Business, Universitas Sulawesi Barat], and is open access to ensure wide dissemination of scholarly work. All submitted manuscripts undergo a double-blind peer review process to ensure academic integrity and quality.

Published Dec 31, 2024

https://doi.org/10.31605/jepa.v7iNo%201.3842

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Vol 7 No No 1 (2024): Volume 7 Nomor 1 Oktober 2024

Nur Azizah Basmar

Sitti Mispa

STIEM Bongaya

Sahidah Sahidah

STIEM Bongaya

Abstract

This research aims to examine the influence of Professionalism, Training, Integrity and Leadership Style on Auditor Performance at KAP in Makassar City. The population used in this research were auditors who worked at the Public Accounting Firm (KAP) in Makassar City, totaling 32 auditors. The sampling technique used is a sampling technique using saturated samples. So the number of samples used in this research was 32 auditors. Data was collected using a questionnaire method, distributing a list of questions (questionnaire) to be filled in or answered by respondents, namely auditors at the Public Accounting Office in Makassar city. The questionnaire was processed and analyzed using multiple linear regression analysis. The results of this research found that Professionalism, Training, Integrity and Leadership Style each had a positive and significant effect on the performance of Auditors at KAP in Makassar City.

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