A NOVEL METHODOLOGY FOR EXAMINING FACTORS AFFECTING AUDITOR PERFORMANCE

Abstract

This study aims to establish a novel approach for evaluating the factors affecting auditor performance, including auditor experience, emotional intelligence, and professional ethics, and to explore the impact of organizational culture on auditor performance and independence. Employing an empirical methodology, this study uses unprocessed data extracted from audit-firm records. The study cohort comprised auditors from 269 KAPs located in the DKI Jakarta area who were officially registered with the Indonesian Institute of Public Accountants in 2023. Employing purposive sampling with a minimum sample size of 50 individuals, and based on a variable indicator set at 5, the PLS-SEM analytical technique was employed. The results reveal a positive association between auditors’ experiences and performance, indicating that enhanced auditory experience contributes to enhanced performance. Similarly, emotional intelligence exerts a positive impact on auditors’ performance, with increased emotional intelligence levels correlating with superior performance. Furthermore, professional ethics have a beneficial effect on auditor performance because stronger adherence to ethical principles leads to better performance outcomes. Although organizational culture does not moderate the relationship between auditor experience and performance, it does moderate the influence of emotional intelligence on performance. Nevertheless, organizational culture does not moderate the impact of professional ethics on auditor performance.

DOI: https://doi.org/10.62185/issn.3023-5448.2.1.3