UTILIZATION OF INFORMATION TECHNOLOGY, PROFESSIONALISM, WORK EXPERIENCE AND AUDITOR PERFORMANCE

Maicel Son, Jhon Farsah

Abstract


This  study  aims  to  examine  the  effect  of  the  use  of  information technology,  professionalism  and  work  experience  on  auditor performance. This research was conducted at the Bali Province Public Accounting Firm (KAP). The number of samples is 52 people, with the method  of  determining  the  sample  in  this  study  using  a  purposive sampling  technique.  Data  collection  through  survey  methods  with questionnaire techniques. The data analysis technique used is multiple linear regression analysis. Based on  the results of  the analysis,  it was found  that  the  use  of  information  technology,  professionalism  and experience had a positive effect on auditor performance. This proves that auditor performance is influenced by the use of information technology, professionalism  and  experience  which  are  very  important  for  every auditor to have.

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