EFFECT OF AUDITOR PROFESSION ETHICS, SUPERVISION ACTION, AND TRAINING ON JUNIOR AUDITOR PERFORMANCE

Abstract

This study aims to obtain empirical evidence regarding the influence of Auditor Professional Ethics on Junior Auditor Performance, 2) Supervision Measures on Junior Auditor Performance, 3) Training on Junior Auditor Performance. The population in this study were junior auditors who work at KAP in the South Jakarta area. This study used convenience sampling and obtained 38 junior auditors as respondents. The data analysis techniques used in this study are validity test using Pearson correlation, reliability test using Cronbach's alpha value, correlation coefficient test and determination coefficient, and hypothesis testing using the F test and T test. The data analysis method used is multiple regression. . The results of this study indicate that: 1) Auditor Professional Ethics has a significant positive effect on the performance of junior auditors. 2) Supervision measures have a significant positive effect on the performance of junior auditors. 3) Training has a significant positive effect on the performance of junior auditors.

Keywords: Auditor Professional Ethics, Supervision, Training, Junior Auditor Performance