This study aims to examine the influence of independence and professional ethics on auditor performance with professionalism as a mediating variable among auditors at the Bogor Regency Inspectorate Office. The study population consisted of 50 auditors with a sample of 44 auditors. Data were collected through questionnaires distributed to all respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of the SmartPLS program. The results of the study indicate that independence and professionalism significantly influence auditor performance, while professional ethics do not influence auditor performance either directly or indirectly through professionalism. Additionally, independence significantly influences professionalism, while professional ethics do not show any influence on professionalism.
Supriyanti et al. (Sat,) studied this question.
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