Faktor-Faktor yang Mempengaruhi Kinerja Auditor (Studi Kasus pada Auditor Bpk Perwakilan Provinsi Papua)

Abstract

This study aims to determine the effect of Computer-Aided Audit Techniques, professional training, work experience, and professional ethics on auditor performance (Case Study on BPK Perwakilan Provinsi Papua Auditors). Data collection was carried out by distributing questionnaires to auditors at the BPK Representative of Papua Province as respondents using purposive sampling technique. The analysis technique used is multiple linear regression. Based on the research results obtained, it shows that TABK, professional training, work experience, and professional ethics have a positive effect on auditor performance. This shows that the increasing use of TABK and auditors who often attend professional training and have high work experience and auditors who adhere to professional ethics, the performance of auditors will increase.