Effect of Remote Audit, Work Experience, Work Overload, Transformational Leadership, and Emotional Intelligence on Auditor Performance

ABSTRACT

The era of industrial revolution 4.0 has introduced new technology that makes all of the activities in this world change. At the same time, the Covid-19 pandemic outbreak has made social distancing which make auditors must adopt technology digital to be able perform remote audit. Based on that explanation, we conducted research on the effect of remote audit, work experience, work overload, transformational leadership, and emotional intelligence on auditor performance. Our research used quantitative method, we use primary data from questionnaires that were distributed to auditors who work in Public Accounting Firms in Jabodetabek. The data analysis method used was Structural Equation Model (SEM) based on Partial Least Square (PLS) with SmartPLS 3.2.9 software. Our results showed that work experience, transformational leadership, and emotional intelligence have a significant effect on auditor work performance, while remote audit and work overload have no significant effect on auditor performance. © 2022 ACM.