PENGARUH KARAKTERISTIK PERSONAL, ETIKA, DAN PENGALAMAN AUDIT TERHADAP KINERJA AUDITOR

Abstract

This research aims to analyze the influence of personal characteristics, ethics, and audit experience to auditor performance and this research is a quantitative research. Respondents studied are auditors who work in Public Accounting Firm in Surabaya with sampling technique using purposive sampling method. Technique of collecting data by using survey method. The data used is the primary data in the form of questionnaires distributed to respondents. Sixty questionnaires were distributed to respondents, and a total of forty-four questionnaires were returned by respondents. A total of forty-one questionnaires were completed and processed, and three questionnaires were not processed due to incomplete questionnaires by respondents. The analysis method used is multiple linear regression analysis with SPSS application tools (Statistical Product and Service Solutions) version 2.0. The results show personal characteristics, and ethics has a positive influence on auditor performance where the higher the personal and ethical characteristics, the higher the auditor performance. Whereas, the audit experience has no influence on auditor performance where how long a person works as an auditor does not influenced the auditor performance
Keywords: Characteristics of personal, ethical, audit experience, auditor performance.