Pengaruh Independensi, Etika Profesi, dan Tekhnik Audit Berbantuan Komputer Terhadap Kinerja Auditor (Studi Empiris: KAP Pekanbaru dan Medan Tahun 2025)

Abstract

This study aims to analyze the influence of auditor independence, professional ethics, and computer-assisted audit techniques (CAA) on auditor performance at Public Accounting Firms (KAP) in Pekanbaru and Medan. The study population consisted of senior and junior auditors with a minimum of a bachelor's degree and at least one year of work experience. A sample of 111 respondents was taken using purposive sampling, and primary data were obtained through a Likert-scale questionnaire of 1–4. Data analysis was conducted quantitatively using multiple linear regression after testing for validity, reliability, and classical assumptions. The results showed that auditor independence had a positive and significant effect on auditor performance, because auditors who were objective and free from external influences were able to produce accurate and accountable audit assessments. Professional ethics proved to be the most dominant factor, where the application of the values ​​of integrity, objectivity, professional competence, confidentiality, and professional behavior strengthened the quality of auditor performance and maintained public trust. Computer-assisted audit techniques increased the efficiency, effectiveness, and accuracy of auditors in processing data and preparing audit reports. These three variables simultaneously contribute 54.6% to auditor performance, while the remainder is influenced by other factors such as experience, motivation, workload, time pressure, and organizational culture. This study confirms that auditor performance is the result of a multidimensional interaction between professionalism, ethics, and technical skills. Therefore, improving these three aspects is key to ensuring reliable and trustworthy audit quality.