THE EFFECT OF PROFESSIONAL ETHICS AND GENDER ON AUDITOR PERFORMANCE (Case Study at Public Accounting Firms in Bandung City Area)

Abstract

This research is motivated by the increasing cases of fraud committed by both male and female auditors in providing services to clients. Therefore, this study aims to examine and analyze the influence of independent variables namely professional ethics and gender, on the dependent variable which is auditor performance. The research was conducted by distributing questionnaires to Public Accountant Offices (KAP) in the city of Bandung that have valid permits to operate in the service sector granted by the Indonesian Institute of Certified Public Accountants (IAPI) in accordance with the Indonesian Law Pasal 12 Number 5 of 2011, with a population of 69 individuals.

In this research, the author used primary data obtained through purposive sampling techniques. Data analysis was conducted using the multiple linear regression analysis method and hypothesis testing was performed using t-tests and F-tests with the assistance of IBM SPSS software version 24.

The results of the study indicate that the variable of professional ethics has a partial effect on auditor performance, while the gender variable does not have a partial effect on auditor performance. Additionally, the variables of professional ethics and gender collectively influence auditor performance.