PENGARUH INDEPENDENSI , ETIKA PROFESI, PROFESIONALISME, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris pada KAP di Kota Surakarta dan Yogyakarta)

Abstract This study aimed to get empirical evidence about the influence on the performance of auditors independence, professional ethics on the performance of auditors, professionalism on the performance of auditor, and the organization’ commitment on the performance of auditors This type of research is quantitative. The sample in this research that all auditors of the level of partners, managers, senior and junior as well as staff auditor. The sampling technique in this research is using convenience sampling. Data techniques collection using questionnaires. Data obtained by distributing questionnaires to auditors working at public accounting firm in the region surakarta and yogyakarta. Based on the results of this study, it can be conclude that the independence and professionalism dosn’t effect on the performance of auditors, professional ethics and organizational commitment have affect the performance of auditors. Keywords: independence, professional ethics, professionalism and commitment ofthe organization, performance auditor