Jurnal Aplikasi Bisnis
Volume 22 No. 1, Juni 2025

The Influence of Professional Training and Auditor Experience on Auditor Performance at Public Accounting Firms

Harukmi, Anggun Pramesthi (Unknown)
Rahman, Arief (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

This research paper aims to analyze the influence of professional training and auditor experience factors on auditor performance. Using a quantitative method with PLS-SEM (Partial Least Squares – Structural Equation Modeling) which carried out using SmartPLS 4.0 software. Furthermore, the data source used in this research is primary data, using questionnaires. The minimum sample collection method was measured using the Hair sampling method. An online questionnaire was conducted, and there were 135 respondents who had worked or were currently working as auditors at a Public Accounting Firm, who were used as the sample of this research. The results of this research show that the professional training and auditor experience have a positive effect on auditor performance. The research is valuable for researchers to understand the influence of professional training and auditor experience on auditor performance. Furthermore, the results of this research can be a source of ideas and input for further research.

Copyrights © 2025






Journal Info

Abbrev

JABIS

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Aplikasi Bisnis (JABIS) is a journal periodical written both in Indonesian and English language. JABIS published by Diploma III Economy of Universitas Islam Indonesia twice a year on July and December. JABIS is a media of communication and reply forum for scientific works especially ...