The Effect Of Independence, Experience, Organizational Commitment, And Understanding Of Internal Governance On The Performance Of Auditors At The Supreme Audit Institution

  • Rifki Kurniawan Institut Bisnis dan Informatika Kesatuan, Bogor
  • Tjokorda Gde Budi Kusuma Institut Bisnis dan Informatika Kesatuan, Bogor
Keywords: Auditor Performance, Independence, Experience, Organizational Commitment

Abstract

Abstract
Auditor performance results from work given in carrying out one's duties within a certain period. Audit quality is
improved if the auditor shows good performance. The purpose of this study is to determine how Independence,
Experience, Organizational Commitment, and Understanding of Internal Governance affect the performance of
auditors at the Supreme Audit Institution of the Republic of Indonesia. The purpose of this study is expected to
be very useful for academics and practitioners because they consider these independent variables as factors that
affect auditor performance. It is hoped that this research can guide researchers and the Auditors of the Supreme
Audit Agency in terms of how Independence, Experience, Organizational Commitment, and Understanding of
Internal Governance affect Auditor Performance. Furthermore, based on the multiple linear regression analysis
results, it shows that partially independence, experience, and organizational commitment have a positive and
significant effect on auditor performance. In comparison, the understanding of internal governance has no positive
and significant effect on auditor performance. However, based on the hypothesis test conducted on the
simultaneous test. It can be concluded that the variables of independence, experience, organizational commitment,
and understanding of internal governance together have a positive and significant effect on auditor performance.

Keywords : Auditor Performance, Independence, Experience, Organizational Commitment

Published
2021-12-25