JOURNAL OF SCIENCE AND SOCIAL RESEARCH
Vol. 9 No. 2 (2026): April 2026

PENGARUH PENGALAMAN AUDITOR DAN REMOTE AUDIT TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA PADANG

Putri Selvita (Sekolah Tinggi Ilmu Ekonomi KBP)
Teguh Hidayat (Unknown)

Article Info

Publish Date
05 May 2026

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

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Journal Info
JOURNAL OF SCIENCE AND SOCIAL RESEARCH
Website

Abbrev

JSSR

Publisher

Smart Education

Subject

Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Description

Journal of Science and Social Research is accepts research works from academicians in their respective expertise of studies. Journal of Science and Social Research is platform to disclose the research abilities and promote quality and excellence of young researchers and experienced thoughts towards ...