Main Content
Lembaga Kita Journal Portal

Abstract

This study aims to determine the effect of professionalism, experience, and level of education on the performance of young auditors in public accounting offices. The type of data used is primary data by distributing questionnaires to 74 respondents, all of them reside in Jakarta, Capital of Indonesia. Data were analyzed by multiple linear regression using SPSS version 19. The results of this study indicate that professionalism and experience have a significant effect on young auditor performance, while education level has no effect on young auditor performance. Thus, it can be concluded that the higher the professionalism and experience of an auditor, the better the performance, while the higher the level of education is not necessarily the better the performance.  This research contribution is for young auditor professionalism and experience is more important than education level.  For education institutions, this research suggests them to pay more attention upon soft skills (professionalism) beside technical skills. For employers this research insists during selection to emphasize on professionalism and experience of candidates rather than their educational background.

Keywords

Auditor Education Experience Performance Professionalism

How to Cite

Citation Format
Makyanie, Y. T. M., & Witjaksono, A. (2022). What Constitutes Young Auditor Performance. Jurnal EMT KITA, 6(2), 390-398. https://doi.org/10.35870/emt.v6i2.737

References

20 References
  • Alfianto, S., & Suryandari, D. (2015). The Influence of Professionalism, Organizational Commitment, and Audit Structure on Auditor Performance. Accounting Analysis Journal, 4(1).
  • Andika, T., & Martini, M. (2017). THE Effect of Experience, Professional Competency, Intellectual Competency, and Organizational Commitment on Auditor Performance (Empirical Study of Public Accounting Firms in West Jakarta and South Jakarta). Journal of Accounting and Finance, 6(2), 121-140.
  • Ardika, IGS, & Wirakusuma, MG (2016). The Effect of Education, Fees, Commitment, and Time Pressure on the Performance of Public Accounting Firm Auditors. E-Journal of Accounting, 286-316.
  • Basri, TH, Muda, I., & Lumbanraja, P. (2019). The Effect of Professionalism, Organizational Culture, Leadership Style, and Independence Auditors on Auditor Performance with Spiritual Intelligence as a Variable Moderating on Office Public Accountants in Medan. International Journal of Research and Review, 6(6), 163-179.
  • Black, MC (2016). Analysis of the Influence of Competency Factors (Educational Background, Experience, Technical Competence) on Auditor Performance (Case Study at the Lamongan Regency Inspectorate). JPIM (Journal of Management Science Research)), 1(1), 11-
  • Chandra, MO (2016). The effect of good corporate governance, company characteristics and the size of the CAP on external audit fees. Journal of Business Accounting, 13(26), 174-194.
  • Cnbcindonesia.com. (2019, August 12). Many KAPs are sanctioned, there is a problem with Accounting Standards. Retrieved 29 December 2019, fromhttps://www.cnbcindonesia.com/market/20190812102534-17-91271/banyak-kap-kena-sanksi-ada-problem-standard-accounting.
  • Dali, N., & Mas'ud, A. (2014). The Impact of Professionalism, Locus of Control, and Job Satisfaction on Auditors' Performance: Indonesian evidence. International Journal of Business and Management Invention, 3(10), 63-73.
  • Futri, PS, & Juliarsa, G. (2014). Influence of Independence, Professionalism, Education level, Professional Ethics, Experience, and Auditor Job Satisfaction on the Audit Quality of Public Accounting Firms in Bali. E-Journal of Accounting.
  • Hernanik, ND, & Kemalasari, AP (2019). Auditors Performance Empirical Study of Public Accountants of Malang Region Indonesia. European Journal of Business, Economics and Accountancy, 6(4), 43-54.
  • Limbong, Lidang AV, Nadya Fransiska and Nelli Lumban Gaol. (2019). Effect of Independence, Professionalism, Level of Education and Work Experience on Auditor Performance (Empirical Study at Public Accounting Firm (KAP) in Medan city). Akrab Juara Journal, Volume 4, Number 2, 212-221.
  • Lismaita, HB, & Saputra, M. (2017). The Effect of Education Background, Inspector Independence, and Compliance with the Code of Ethics on Auditor Performance. At The Inspectorate of Aceh Province, Journal of Accounting Administration: Unsyiah Postgraduate Program, 6(1).
  • Pramudyatama, RS, & Pamudji, S. (2014). Influence of overvalued stocks on audit rates with profit management as a modulating variable (Empirical study of manufacturing companies listed on the Indonesian Stock Exchange 2010-2012). Diponegoro Journal of Accounting, 416-429.
  • Putro, U.S., Hermawan, P., Utomo, D.S., Nuraeni, S., & Ariyanto, K. (2013). Analyzing co-creation process in cluster industry using agent-based simulation case study: cluster industry batik solo. Jurnal Manajemen Teknologi, 12 (1), 102-114.
  • Roscoe (1975), quoted from Uma Sekaran (2006). Business Research Methods. Jakarta: Four Salemba.
  • Sarwini, NK, SINARWATI, NK, Yuniarta, GA & AK, S. (2014). The Effect of Auditor Profesionalism, Professional Ethics, and Auditor Experience on Materiality Level Consideration (Empirical Study of Public Accounting Firms in Bali). JIMAT (Accounting Student Scientific Journal) Undiksha, 2(1).
  • Tubagus, S., Pio, RJ, & Rumawas, W. (2019). The Influence of Independence, Professionalism and Role Stress on the Performance of the Auditors of BPK RI Representatives of North Sulawesi Province. Journal of Accounting and Auditing Research, 9(1).
  • Uma Sekaran and Roger Bougie. (2017). Research Methods for Business. Jakarta: Four Salemba.
  • Wiratmaja, IDN, & Suardana, KA (2018). Analysis of Factors Affecting the Performance of Auditors in Public Accounting Offices in Bali. Journal of Accounting Research (JUARA), 8(1), 42-49.
  • Yudatama. Yudhisthira. (2018). The Effect of Professional Skepticism, Auditor Independence, Auditor Competency, and Audit Experience on The Ability of Auditor in Detecting Fraud in Jakarta KAP Registered as A Member of IAPI in 2018. Thesis. Tangerang: Bina Nusantara.

Author Biographies

Yasmine Toshka Munawar Makyanie, Binus University, Binus University

Bina Nusantara University, Jl. Kebon Jeruk Raya No. 27, Jakarta Barat, Indonesia

Armanto Witjaksono, Binus University, Binus University

Bina Nusantara University, Jl. Kebon Jeruk Raya No. 27, Jakarta Barat, Indonesia

License

Copyright (c) 2022 Yasmine Toshka Munawar Makyanie, Armanto Witjaksono

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

Downloads

OJS UsageStats Plugin
Download data is not yet available.

Similar Articles

You may also start an advanced similarity search for this article.

Contrimetric

Recommended Articles