Multidisciplinary Indonesian Center Journal
Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026

THE EFFECT OF AUDITOR EXPERIENCE AND SELF-EFFICACY ON AUDITOR PERFORMANCE AT THE REGIONAL INSPECTORATE OF BONE BOLANGO DISTRICT

Wahyuni Rahman (Universitas Negeri Gorontalo)
Sahmin Noholo (Universitas Negeri Gorontalo)
Hendra Pratama Danial (Universitas Negeri Gorontalo)



Article Info

Publish Date
25 Jun 2026

Abstract

This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.

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Journal Info

Abbrev

micjo

Publisher

Subject

Religion Humanities Earth & Planetary Sciences Education Other

Description

Multidisciplinary Indonesian Center Journal (MICJO) adalah Jurnal multidisiplin yang membahas dan mengkaji semua disiplin ilmu, seperti: - Humaniora - Ilmu sosial - IPA - Ilmu hukum - Ilmu pendidikan, - Ilmu agama - Ilmu bahasa - Filsafat, - Teknik - Bisnis - Ekonomi - Manajemen - Teknologi ...