What question did this study set out to answer?

Determine how problem-solving ability affects the relationship between various factors and auditors' performance.

Insights from Indonesia on the Moderating Effect of Problem-Solving Ability on Factors Influencing Auditors’ Performance

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Reveals how problem-solving ability influences auditors' performance in Indonesia, indicating important levers for improvement.

Determine how problem-solving ability affects the relationship between various factors and auditors' performance.
Survey approach used to collect data from Indonesian auditors at public accounting firms.
Data collected from major cities including Jakarta, Bandung, and Semarang between May and November 2021.
193 out of 500 questionnaires were returned for analysis.
Hypotheses evaluated using ordinary least squares and moderated regression analysis.
Understanding of good governance, emotional intelligence, motivation, and competence positively influenced problem-solving ability.
Audit structure and organizational commitment had no meaningful effect on problem-solving ability.
Problem-solving ability positively influenced auditor performance, alongside good governance, emotional intelligence, motivation, and competence while audit structure and organizational commitment had minimal impact.
Problem-solving ability moderated the relationship between the majority of factors and auditor performance.

Suyono et al. (2026) studied this question.

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