Effect of Work Experience, Task Complexity, and Self-Efficacyon Auditor Performance:Empirical Study of Public Accounting Firm in West Jakarta Region

Abstract

The auditor's performance was again highlighted by various cases that emerged in the media some time ago. This study tried to look at the factors that influence the auditor's performance in carrying out his work. Factors of work experience, work complexity, and self-efficacy are of concern to researchers because some previous studies still show inconsistent resultson performance. The study was conducted on auditors in the public accounting firm in the area of South Jakarta, using convenience sampling, with data processing using the help of software Lisrel 8.7 and SPSS 23.The results of the study indicate that work experience has a significant effect on audit performance, while work complexity has a negative effect on audit performance. Self-efficacy affects audit performance.