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Auditor's Experience, Professional Commitment, and Knowledge on Financial Audit Performance in Indonesia

Yonathan Sunyoto

International Journal of Economics & Business Administration (IJEBA), 2020, vol. VIII, issue 2, 191-199

Abstract: Purpose: This study seeks to analyze the influence of experience, professional commitment and knowledge on auditor’s performance in Indonesia. Approach/Methodology/Design: To test this effect, the study involved 295 respondents from auditors working in public accounting firms in Indonesia using regression analysis. Findings: The study results state that auditor’s performance is influenced by auditor’s experience and auditor’s knowledge, whereas professional commitment is empirically proven not to have a significant effect on auditor’s performance. Practical Implications: In practical terms these findings encourage auditors to improve competency in accordance with their work and the audit by increasing experience sufficient to improve performance. Originality/value: These results theoretically have implications for actions that are needed to improve auditor’s performance including auditor’s knowledge, and the auditor's experience in carrying out his professional duties.

Keywords: Financial auditor; experience; knowledge; commitment; performance. (search for similar items in EconPapers)
JEL-codes: G32 H21 C33 O54 G30 (search for similar items in EconPapers)
Date: 2020
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Handle: RePEc:ers:ijebaa:v:viii:y:2020:i:2:p:191-199