PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI) [JURNAL]

ABSTRACT
As the main actor in auditing, auditors must have independency,
competency, willingness and sufficient work experiences, as well as
professional ethics sensitivity. This research aims to examine the effect of
auditors’ independency, competency, and professional ethics sensitivity on
productivity rate of BPK’s auditors. Sample is determined using non
probability sampling method, while analysis is conducted using method of
multiple linear regressions. The result shows that the higher the level of
independency, competency, and auditors’ ethics sensitivity the more
productive the auditors are.

Keywords: independency, competency, sensitivity, professional ethics, productivity.

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