The effect of independence, integrity, and professionalism on the performance of government external auditors : case study on the Southern Sumatra audit board

Abstract

Purpose: The purpose of this study was to examine the influence of Independence, Integrity, and Professionalism on the Performance of Government External Auditors. -- Design/methodology/approach: The hypothesis was Independence, Integrity, and Professionalism had positive effect on the Performance of Government External Auditors. The total respondents were 182 auditors in the audit board of Indonesia from the Southern Sumatra region with different roles. Data collection method used questionnaires that were distributed to the auditors. Data analysis technique was multiple linear regression analysis. Correlation and determination coefficient and also partial test (t-test) tested the hypotheses. -- Finding: The result of the study showed that the basic values of BPK consisting of independence, integrity and professionalism had positive and significant effect on the Performance of Government External Auditors. -- Originality/value: This study contributed to the public sector auditing research by increasing our knowledge and understanding on the factors that influenced auditor performance.