Love of Money: Independence, Work Experience and Auditor Performance

Abstract

The purpose of this study is to examine the independence and work experience of the auditor on the auditor's performance by using the love of money as moderating. The study design uses analytical research. The data in this study were obtained by giving questionnaires to respondents and secondary data. The research sample of 120 respondents using a census. Research analysis using quantitative descriptive by testing the hypothesis. The results of the study explained that independence could improve auditor performance, excellent work experience will be able to improve auditor performance and love of money to moderate the independence and auditor work experience.

Keywords: independence, work experience, performance, auditor