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

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  • Yonathan Sunyoto

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.

Suggested Citation

  • Yonathan Sunyoto, 2020. "Auditor's Experience, Professional Commitment, and Knowledge on Financial Audit Performance in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 191-199.
    • Handle: RePEc:ers:ijebaa:v:viii:y:2020:i:2:p:191-199
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    References listed on IDEAS

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    4. Yonathan Sunyoto & Imam Ghozali & Agus Purwanto, 2017. "Analysis of Auditor Performance by Using Covariance Based Structural Equation Modeling: A Study of Public Accounting Firms in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 524-537.
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    More about this item

    Keywords

    Financial auditor; experience; knowledge; commitment; performance.;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
    • O54 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Latin America; Caribbean
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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