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

Abstract

This research aimed to examine whether personal characteristics, etiquette, and audit experiences affected auditor’s
performance or not. The auditor itself worked at Public Accountant Office, Surabaya. The research was descriptivequantitative.
While, the population was 5 Public Accountant Office in Surabaya. Moreover, the data collection
technique used purposive sampling, in which the sample was based on criteria given. In line with, there were three
criteria used namely, personal characteristics, etiquette, and audit experience. Meanwhile, as those three criteria
were the independent variables, the auditor’s performance was the dependent variable. Furthermore, there were 50
respondents of auditor, who worked at Public Accountant Office, Surabaya, as sample. Meanwhile the testing
instrument used validity and reliability test. In addition, the data analysis technique used multiple linear
regression with SPSS (Statistical Products and Social Science) 2.0. The research result concluded personal
characteristics, etiquette, and audit experience had positive and significant effect on auditor;s performance at
Public Accountant Office, Surabaya.
Keywords: personal characteristics, etiquette, audit’s experience, auditor’s performance