Analysis of Auditor Performance by Using Covariance Based Structural Equation Modeling: A Study of Public Accounting Firms in Indonesia

Yonathan Sunyoto, Imam Ghozali, Agus Purwanto
European Research Studies Journal, Volume XX, Issue 3A, 524-537, 2017
DOI: 10.35808/ersj/726


The purpose of this study is to examine the factors that affect the performance of auditors. Factors tested were motivation, experience, and commitment as, and knowledge of regulations (the Public Accountant Act/Undang-Undang Akuntansi Publik).The study was conducted using 213 auditors from various accounting firms in Indonesia. Surveys were done by sending emails to public accounting firms and auditors directly. Data analysis was conduted using Covariance Based Structural Equation Modeling (CB-SEM).The results showed that motivation, experience, and commitment have a positive effect on performance. In addition, knowledge of regulations is able to strengthen the relationship between motivation, experience, and commitment to performance. This research contributes both on the practical and theoretical perspectives.

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