eprintid: 17925
rev_number: 7
eprint_status: archive
userid: 1736
dir: disk0/00/01/79/25
datestamp: 2023-02-01 09:33:25
lastmod: 2023-02-01 09:33:25
status_changed: 2023-02-01 09:33:25
type: article
metadata_visibility: show
creators_name: Budiandru, Budiandru
creators_id: budiandru@uhamka.ac.id
title: THE EFFECT OF AUDITOR'S EXPERIENCE AND AUDITOR'S PROFESSIONALISM ON AUDITOR'S PERFORMANCE DURING THE COVID-19 PANDEMIC AT THE PUBLIC ACCOUNTING OFFICES DKI JAKARTA AND SURABAYA
ispublished: pub
subjects: HC
abstract: The   purpose   of   this   study   was   to   determine   the   experience   and professionalism  ofanauditor’s  performance.  The  population  of  this research is Public Accounting Firms throughout Jakarta and Surabaya. The  method  in  this  research  is  quantitativewith a primary  data  type. The sample used was 9 Public Accounting Firmswith 170 auditors as respondents.  The  sampling  technique  isananalysis  of  the  outermodel (measurement  model)  and inner  model  (structural  model)  using  the Multivariate  Structural  Equation  Model  (SEM)  SmartPLS  3. Theresults  of  this  study  indicate  that  the  experience  of  auditors influences their performanceinstead of professionalism.Simultaneously, the value of R –Square(R2)  is  0.96  or  96%,  which  means  that  the  auditor'sperformance  is  influenced  by  the  experience  of  the  auditor  and  the professionalism ofthe auditor is 96%
date: 2022
official_url: http://scipg.com/index.php/102/article/view/559/579
full_text_status: public
publication: Journal of Accounting, Business and Finance Research
volume: 15
number: 2
pagerange: 66-72
refereed: TRUE
issn: 2521-3830
citation:   Budiandru, Budiandru  (2022) THE EFFECT OF AUDITOR'S EXPERIENCE AND AUDITOR'S PROFESSIONALISM ON AUDITOR'S PERFORMANCE DURING THE COVID-19 PANDEMIC AT THE PUBLIC ACCOUNTING OFFICES DKI JAKARTA AND SURABAYA.  Journal of Accounting, Business and Finance Research, 15 (2).  pp. 66-72.  ISSN 2521-3830     
document_url: http://repository.uhamka.ac.id/id/eprint/17925/1/THE%20EFFECT%20OF%20AUDITOR%27S%20EXPERIENCE%20AND%20AUDITOR%27S%20PROFESSIONALISM%20ON%20AUDITOR%27S%20PERFORMANCE%20DURING%20THE%20COVID-19%20PANDEMIC%20AT%20THE%20PUBLIC%20ACCOUNTING%20OFFICES%20DKI%20JAKARTA%20AND%20SURABAYA.pdf