THE EFFECT OF EDUCATION AND EXPERIENCE TO PROFESSIONALISM OF AUDITORS

Abstract

The existence of auditor profession has been considered a primary factor. This is due to the importance of this profession in audit. In addition, the professional auditor can be more promisingly created. There are some factors influencing the auditors’ professional attitude so that it is urgent to do research on this matter. This research attempts to see the effect of education and experience toward auditor professionalism, especially those who are under Public Accountant Office (KAP) in DKI Jakarta. The analysis used in this research is a linear regression while the data were collected by distributing the questionnaires to the auditors under Public Accountant Office (KAP) in DKI Jakarta. The research has sixty questionnaires and these are taken as the sample of research from eight public accountant firms. The result from linear regression in this research shows that education is not giving an effect to the professionalism of auditor, and experience is giving significantly influence toward to the professionalism of auditors. There are an effect that caused by these variables towards to professionalism of auditors. For future research, we suggest that to extend the survey area coverage and adding the other variable that can be influence to professionalism of auditors. Also next researcher should be adding the type of collecting data, not only by distributing questionnaire but also doing the interview directly to the respondents.