Code of Professional Ethics of Public Accountants and Auditor Perfomance
Keywords:
Integrity; Competency and Professional Due Care; Confidentiality; Professional Conduct; Auditor PerformanceAbstract
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