The Effect of Experience and Professionalism on Auditor's Performance in Jakarta and Surabaya Accounting Firms during Pandemic the COVID – 19
Keywords:Audit performance, Experience, Professionalism.
The purpose of this study was to determine the experience and professionalism of an auditor’s performance. The population of this research is Public Accounting Firms throughout Jakarta and Surabaya. The method in this research is quantitative with a primary data type. The sample used was 9 Public Accounting Firms with 170 auditors as respondents. The sampling technique is an analysis of the outer model (measurement model) and inner model (structural model) using the Multivariate Structural Equation Model (SEM) SmartPLS 3. The results of this study indicate that the experience of auditors influences their performance instead of professionalism. Simultaneously, the value of R – Square (R2) is 0.96 or 96%, which means that the auditor's performance is influenced by the experience of the auditor and the professionalism of the auditor is 96%.