The Influence of Risk-Based Auditing and Auditor Experience on Auditor Performance, Moderated by Audit Information Technology

Aya Sophia Wigneswara; Kurnia Kurnia

doi:10.55927/eajmr.v5i10.15

Authors

Aya Sophia Wigneswara Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Kurnia Kurnia Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

DOI:

https://doi.org/10.55927/eajmr.v5i10.15

Keywords:

Risk-Based Auditing, Auditor Experience, Auditor Performance, Audit Information Technology

Abstract

This study examines how Risk-Based Auditing and Auditor Experience relate to Auditor Performance and whether Audit Information Technology moderates these relationships. A quantitative explanatory survey with a cross-sectional design was conducted among 144 internal auditors (APIP) from five East Java Inspectorates. Eligible auditors were included through a census approach, and the data were analyzed using Moderated Regression Analysis (MRA). Results indicate that Risk-Based Auditing and Auditor Experience each have a positive, significant association with Auditor Performance. Audit Information Technology significantly strengthens both relationships. The findings suggest that performance reflects the audit approach and auditors’ professional experience, supported by appropriate digital tools. The study applies Contingency Theory to public-sector internal oversight and highlights the need to strengthen auditor capabilities and technology support.

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