The Influence of Audit Experience and Task Complexity on the Quality of Auditor Performance

This research aims to obtain empirical evidence of the influence of audit experience and task complexity on the quality of auditor performance. The population used in this research were all auditors at Public Accounting Firms in Bali Province. The sampling technique was through purposive sampling, so that the sample size was 19 KAPs with all auditors as research respondents. This research uses the Multiple Regression Analysis technique. The output of multiple regression analysis shows that audit experience has a positive effect on the quality of auditor performance and task complexity has a negative effect on the quality of auditor performance. The implications of this research can be used as a guide to pay attention to audit experience and task complexity, so that it can improve the quality of auditor performance and can also have a positive impact on Public Accounting Firms.

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Publication Details

Journal
International Journal of Economics and Management Sciences
Published
2024-08-15
DOI
https://doi.org/10.61132/ijems.v1i3.182
Primary Topic
Impact of AI and Big Data on Business and Society
Type
article
Field-Weighted Citation Impact
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article

The Influence of Audit Experience and Task Complexity on the Quality of Auditor Performance

I Gusti Ayu Nyoman Budiasih, Ida Ayu Sari Wisastry
1 links
International Journal of Economics and Management Sciences
Impact of AI and Big Data on Business and Society
article

The Influence of Audit Experience and Task Complexity on the Quality of Auditor Performance

I Gusti Ayu Nyoman Budiasih, Ida Ayu Sari Wisastry
article en

Abstract

This research aims to obtain empirical evidence of the influence of audit experience and task complexity on the quality of auditor performance. The population used in this research were all auditors at Public Accounting Firms in Bali Province. The sampling technique was through purposive sampling, so that the sample size was 19 KAPs with all auditors as research respondents. This research uses the Multiple Regression Analysis technique. The output of multiple regression analysis shows that audit experience has a positive effect on the quality of auditor performance and task complexity has a negative effect on the quality of auditor performance. The implications of this research can be used as a guide to pay attention to audit experience and task complexity, so that it can improve the quality of auditor performance and can also have a positive impact on Public Accounting Firms.

International Journal of Economics and Management SciencesVol. 1(3)
Udayana University (ID)
Openalex Percentile: Top 80%
Impact of AI and Big Data on Business and Society
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