been ฉันรักแปลThe 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 influence of
experience, competency, and independency toward auditor professionalism, especially those
who are under Public Accountant Office (KAP) in Surabaya. 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 Surabaya. The research has forty
one questionnaires and these are taken as the sample of research. The result of multiple
regression shows that experience, competency, and independency influence significantly
toward auditor professionalism. However, experience and independency have no effect significantly
on their professionalism. On the contrary, competency influences significantly and
positively toward the auditor professionalism.