Detail Cantuman

Abstract-This study aims to measure the effects of auditor competence, information technology application, understanding of accounting information systems and organizational commitment on auditor performance. This research uses descriptive analytical method, while to test the hypothesis the study used Multiple Regression Analysis. The number of sample surveyed was 76 auditors worked at the Representative Office of the State Audit Agency (BPK) in Makassar, South Sulawesi Province. The results showed that the auditors’ competence, the application of information technology, the understanding of accounting information systems and the organizational commitment have a significant positive effect on the auditors’ performance. Therefore, to improve the auditor performance, these four variables are important to be given serious attention by the State Audit Agency in Makassar, Indonesia.

Index terms-Auditor’s competence, the Application of information technology, the understanding of accounting information system, the organizational commitment, Auditor performance, the State Audit Agency.