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

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

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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%

Item Type:	Article
Subjects:	H Social Sciences > HC Economic History and Conditions
Depositing User:	Dr Budiandru Budiandru
Date Deposited:	01 Feb 2023 09:33
Last Modified:	01 Feb 2023 09:33
URI:	http://repository.uhamka.ac.id/id/eprint/17925

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