Auditor's Experience, Professional Commitment, and Knowledge on Financial Audit Performance in Indonesia
Purpose: This study seeks to analyze the influence of experience, professional commitment and knowledge on auditor’s performance in Indonesia. Approach/Methodology/Design: To test this effect, the study involved 295 respondents from auditors working in public accounting firms in Indonesia using regression analysis. Findings: The study results state that auditor’s performance is influenced by auditor’s experience and auditor’s knowledge, whereas professional commitment is empirically proven not to have a significant effect on auditor’s performance. Practical Implications: In practical terms these findings encourage auditors to improve competency in accordance with their work and the audit by increasing experience sufficient to improve performance. Originality/value: These results theoretically have implications for actions that are needed to improve auditor’s performance including auditor’s knowledge, and the auditor's experience in carrying out his professional duties.