THE EFFECTS OF AUDITOR INDEPENDENCE, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE TOWARD AUDITOR PERFORMANCE BY USING RELIGIOSITY AS MODERATING VARIABLE (Empirical Study on Auditor in Public Accounting Firm in Solo)

Abstract

The purpose of this research is to analyze the effect of independence, experience, competence, and religiosity as moderating variable toward auditor performance. This research is expected to improve the performance of an auditor in conducting audit. The population used in this research were auditors in Public Accounting Firm Rachmad Wahyudi, Dr. Payamta, Wartono & Rekan, and Drs. Hanung Triatmoko, and auditors who ever worked with Hanung. The sampling was done by using purposive sampling method with the sample size of 34 auditors. This research used multiple regression analysis by using Statistical Package for Social Sciences (SPSS) version 22. The results of this research were (1) Independence has positive effect on auditor performance, (2) Experience has positive effect on auditor performance, (3) Competence has positive effect on auditor performance, (4) Independence moderated by religiosity has positive effect on auditor performance, (5) Experience moderated by religiosity has positive effect on auditor performance, and (6) Competence moderated by religiosity has positive effect on auditor performance.