Pendidikan, Pengalaman dan Indepedensi terhadap Kinerja Auditor pada Kantor Akuntan Publik (KAP) Wilayah Kota Padang

Abstract

The purpose of this study was to determine the effect of education, experience, and independence on auditor performance. The population of this research is auditors who are in all Public Accounting Firms (KAP) Padang City Region. The sampling technique was using purposive sampling technique, so that the research sample was obtained as many as 40 people. Collecting data using questionnaires that were distributed directly to respondents. The analytical method used in this research is multiple linear regression analysis method. Multiple linear analysis method was used to test the hypothesis simultaneously with the F test, and to partially test the hypothesis with the t test. The results of hypothesis testing concluded that jointly and partially, there is a positive and significant effect of education, experience and independence variables on Auditor Performance. So that the proposed hypothesis is proven/accepted in this study. It is recommended to the auditors to be able to maintain and improve the education, experience and independence that have been achieved and are relatively good, so that the performance of the auditors will increase. For future research, it is hoped that researchers can develop research models using other dependent variables or try to add intervening variables to their research.Keywords: Education, Experience, Independence, Auditor, Performance.