Auditor Performance from a Big Four Public Accounting Firm in Jakarta, Indonesia

The purpose of this study is to analyze the effect accountability and independence moderated by professional ethics on auditor performance at Big Four public accounting firm in Jakarta, Indonesia. There are also differences results from previous studies, which motivates research. respondents were all auditors firms sample was determined using probability sampling method, employs simple random sampling. data collection technique used an electronic-based questionnaire, then delivered a snowball 100 respondents. analytical tool research multiple linear regression analysis. prove that affect ethics, performance. Based study, it appears Indonesia, have been carried out well. Researchers suggest maintain so remain good can produce maximum Keywords: Auditor Accountability, Performance, Independence, Professional Ethics , Public Accounting Firm.