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Abstrak . The objective of this research was to determine the effect of work experience of auditors and auditors owned by religious behavior on the performance of the resulting. The object of this research is the external auditors who work in public accounting firm domiciled in Bandung. This research uses the descriptive quantitative research methods. Collecting data in this research using a questionnaire or a questionnaire with a sample of external auditors who work in public accounting firm domiciled in Bandung as much as 42 respondents. The data analysis technique used is multiple linear regression analysis with the help of data analysis tools SPSS (Statistical Product and Service Solutions) . Results of this research showed that work experience and religious behavior has an effect either partially or simultaneously on the performance of auditors. Based on analysis result, sufficient strong correlation is also indicated the two independent variables to the performance of auditors 0.550 (R), besides the demonstrated ability of the independent variables in explaining the performance of auditors amounted to 30.3% (R square = 0.303), while 69.7% is affected by variables other than this research. Keywords: Work Experience, Religious Behavior, Performance Auditor Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengalaman kerja serta perilaku keberagamaan yang dimiliki auditor terhadap kinerja yang dihasilkan. Objek penelitian ini adalah para auditor eksternal yang bekerja pada Kantor Akuntan Publik di Kota Bandung. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Pengumpulan data pada penelitian ini menggunakan angket atau kuesioner dengan sampel auditor eksternal yang bekerja Kantor Akuntan Publik di Kota Bandung sebanyak 42 responden. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan alat analisis data SPSS ( Statistical Product and Service Solutions ). Hasil penelitian ini menunjukkan bahwa pengalaman kerja serta perilaku keberagamaan berpengaruh baik secara parsial maupun simultan terhadap kinerja auditor. Berdasarkan hasil analisis, hubungan yang cukup kuat juga ditunjukkan kedua variabel bebas terhadap kinerja auditor 0.550 (R), selain itu kemampuan yang ditunjukkan variabel-variabel independen dalam menjelaskan kinerja auditor adalah sebesar 30.3% (R square = 0.303) sedangkan 69.7% dipengaruhi oleh variabel lain di luar penelitian ini. Kata Kunci : Pengalaman Kerja, Perilaku Keberagamaan, Kinerja Auditor .
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