Muhammad Natsir, Abdul Pattawe, Nurhayati Haris, Femilia Zahra and Tenripada
The research objective was to examine and analyze the effect of work experience, professional ethics, and independence on auditor performance. Meanwhile, the long-term objectives to be achieved in this study are to establish a policy on the duties and functions of auditors, so that they can improve the performance of auditors, and comply with the principles and norms in auditing examination. To achieve specific research objectives, researchers will conduct research at the Financial and Development Supervisory Agency (BPKP) of Central Sulawesi Province. The data used are primary data by giving a questionnaire to each auditor at BPKP, and to deepen the data, the researcher will conduct interviews with BPKP leaders, the data are analyzed and evaluated by multiple linear regression analysis. The research results can contribute to the development of science, especially in the field of auditing through analysis and testing of theoretical suitability, through work experience variables, professional ethics, and independence. The results of the research can be used as a source of information and as a basis for making policies related to auditor performance.