Code of Professional Ethics of Public Accountants and  Auditor Perfomance

Authors

I Gusti Ayu Asri Pramesti Departement Accounting, Mahasaraswati University, Denpasar, Indonesia

Integrity; Competency and Professional Due Care; Confidentiality; Professional Conduct; Auditor Performance

This study aims to examine the influence of the Five Principles of the code of professional ethics

of Public Accountants on the performance of auditors. The study was conducted at the public

accounting firm (KAP) in Bali Province. The sampling method used is purposive sampling, which

produces a sample of 78 auditors from 14 KAP. This study used primary data collected through

the dissemination of questionnaires. The data analysis technique used is multiple linear

regression analysis. The findings show that integrity, objectivity, competence and professional

prudence, confidentiality, and professional conduct positively affect the performance of auditors

at KAP in Bali