Effect of Work Experience, Task Complexity, and Self-Efficacyon Auditor Performance:Empirical Study of Public Accounting Firm in West Jakarta Region

Syamsudin Et Al

doi:10.17762/pae.v58i1.778

Abstract

The auditor's performance was again highlighted by various cases that emerged in the media some time ago. This study tried to look at the factors that influence the auditor's performance in carrying out his work. Factors of work experience, work complexity, and self-efficacy are of concern to researchers because some previous studies still show inconsistent resultson performance. The study was conducted on auditors in the public accounting firm in the area of South Jakarta, using convenience sampling, with data processing using the help of software Lisrel 8.7 and SPSS 23.The results of the study indicate that work experience has a significant effect on audit performance, while work complexity has a negative effect on audit performance. Self-efficacy affects audit performance.

Highlights

The performance of the auditor profession in Indonesia is currently in the public spotlight with the rejection of the auditor's report for the 2018 fiscal year by the commissioner of PT Garuda Indonesia
The respondents who were the target of this study were auditors who worked at the Public Accounting Firm (KAP) in West Jakarta
Data collection techniques used by distributing questionnaires to the research subjects are auditors who work at the Public Accounting Firm (KAP) in West Jakarta

Summary

Introduction

The performance of the auditor profession in Indonesia is currently in the public spotlight with the rejection of the auditor's report for the 2018 fiscal year by the commissioner of PT Garuda Indonesia. The report does not reflect the condition of financial statements following accounting standards in Indonesia. The case of PT Garuda Indonesia, which is quite horrendous, is a phenomenon that the performance of auditors in www.psychologyandeducation.net. Nine KAP cases that carried out accounting engineering by manipulating clients' financial statements to cover various irregularities and violations committed by their clients. Another case involving one of the manufacturing companies in Indonesia, PT Kimia Farma, which manipulated by increasing the value of inventories involving KAP HansTuanakotta & Mustofa (HTM). The accounting scandals had a significant impact on audit practices in Indonesia, forcing the regulator to improve the oversight structure of the audit by the KAP (Nurhayati, 2015) [1]

Methods

Findings

Discussion

Conclusion