The Effect of Work Experience, Motivation, and Culture on Auditor Performance Mediated by Self Efficacy

This study aims to examine the effect of work experience, motivation, and culture on auditor performance by mediating self efficacy. This study uses a quantitative approach. This research was conducted at the Inspectorate of Maros Regency and the Inspectorate of Makassar City. Data obtained using the survey instrument method used in the form of a questionnaire. The research sample of 60 respondents who in the sample using a purposive sampling method. Data were analyzed using multiple regression methods. The results showed that (1) work experience influenced auditor performance; (2) motivation affects the auditor's performance; (3) culture influences auditor performance; and (4) work experience, motivation, and culture influence the auditor's performance which is mediated by self efficacy.