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PENGARUH PENGALAMAN AUDITOR DAN REMOTE AUDIT TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA PADANG Putri Selvita; Teguh Hidayat
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6156

Abstract

This study aims to analyze the influence of auditor experience and remote audit on auditor performance at a Public Accounting Firm (KAP) in Padang City. The research method used is a quantitative approach with multiple linear regression analysis. The research sample consisted of 40 auditors selected using a purposive sampling technique. The results show that auditor experience has a positive and significant effect on auditor performance, while remote audit has a negative and insignificant effect on auditor performance. This indicates that auditor experience is a major factor in improving auditor performance, while the implementation of remote audit has not provided an optimal contribution