Pengaruh Kompetensi dan Independensi Terhadap Kinerja Auditor Pemerintah Kabupaten Luwu Timur

Salju, Salju; Rismawati, Rismawati; Bachtiar, Muhammad Dirga

doi:10.35906/je001.v4i2.98

Cited by 7 publications

(5 citation statements)

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“…This means that the higher the competence of internal auditors or inspectorate employees, the better the performance of internal auditors/inspectorate employees in carrying out their duties. However, the results of this study are different from the results (Salju et al, 2016), which found that competence does not have a significant effect on the performance of local government auditors.…”

Section: Introductioncontrasting

confidence: 99%

Work Motivation Mediates: Relationship of Competence and Training on Auditor Performance

Efendi

2022

ATESTASI

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This study aims to examine and analyze the effect of competence, training and motivation on auditor performance. The effect of competence and training on work motivation. The effect of competence and training on auditor performance through mediation of work motivation. This research design uses an explanatory research approach with data collection carried out in one stage (one short study). The population in this study are auditors who work at a Public Accounting Firm (KAP) located in the South Jakarta area. The sampling technique was purposive sampling so that the total sample was 50 auditors. The data analysis technique in this study used Partial Least Square (PLS). The results of this study found that the competence possessed by the auditor can improve the performance of the auditor in carrying out his duties; audit training that is attended by the auditor is able to improve the performance of the auditor to complete the work in accordance with the standards set in a timely manner and can take advantage of the time. If the work motivation is getting better, it will have a direct effect on improving the performance of the auditor. Many or few competencies possessed by auditors do not affect their work motivation to complete audit tasks. High competence can make a significant contribution to increasing work motivation and auditor performance. If the training is getting better, it will have a direct effect on increasing motivation. The higher the training, the higher the employee's performance through increased motivation. This research can provide additional references to organizations/agencies, related to competence, training, and work motivation that affect the performance of auditors. It is expected that the auditor's performance can be in accordance with organizational goals. Organizations should maximize the increase and improve the quantity of their auditors' work. This study also provides a description of the effect of professionalism, independence, and auditor training on auditor performance which can be used as a reference for further research.

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Section: Introductioncontrasting

confidence: 99%

Work Motivation Mediates: Relationship of Competence and Training on Auditor Performance

Efendi

2022

ATESTASI

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“…Pengalaman kerja seseorang menunjukkan jenis-jenis pekerjaan yang pernah dilakukan seseorang dan memberikan peluang yang besar bagi seseorang untuk melakukan pekerjaan yang lebih baik. Dalam Standar Umum Pertama PSA No.4 menyatakan bahwa seberapapun tinggi keahlian seseorang dalam bidang lain, termasuk dalam bidang bisnis dan keuangan, ia belum dapat dikatakan memenuhi syarat dalam standar auditing apabila ia tidak mempunyai pendidikan dan pengalaman yang memadai dalam bidang audit [9]. pencapaian kehlian tersebut dimulai dengan pendidikan formalnya, namun harus diimbangi dengan pengalaman-pengalaman selanjutnya dalam praktik audit.…”

Section: Pendahuluanunclassified

Pendidikan, Pengalaman dan Indepedensi terhadap Kinerja Auditor pada Kantor Akuntan Publik (KAP) Wilayah Kota Padang

Iskandar

Diana

2022

ekobistek

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The purpose of this study was to determine the effect of education, experience, and independence on auditor performance. The population of this research is auditors who are in all Public Accounting Firms (KAP) Padang City Region. The sampling technique was using purposive sampling technique, so that the research sample was obtained as many as 40 people. Collecting data using questionnaires that were distributed directly to respondents. The analytical method used in this research is multiple linear regression analysis method. Multiple linear analysis method was used to test the hypothesis simultaneously with the F test, and to partially test the hypothesis with the t test. The results of hypothesis testing concluded that jointly and partially, there is a positive and significant effect of education, experience and independence variables on Auditor Performance. So that the proposed hypothesis is proven/accepted in this study. It is recommended to the auditors to be able to maintain and improve the education, experience and independence that have been achieved and are relatively good, so that the performance of the auditors will increase. For future research, it is hoped that researchers can develop research models using other dependent variables or try to add intervening variables to their research.Keywords: Education, Experience, Independence, Auditor, Performance.

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“…Hal tersebut menunjukkan bahwa jika auditor menjaga independensinya atau tidak, kinerja auditornya tetap baik. Penelitian ini segaris dengan penelitian Dripani & Pratomo (2014) dan Salju et al (2016) yang menunjukkan bahwa independensi tidak berpengaruh terhadap kinerja auditor. Akan tetapi, berbanding terbalik dengan penelitian Dwi Hernanik & Putri (2018) dan Istiariani (2018), yang menunjukkan bahwa independensi berpengaruh positif terhadap kinerja auditor.…”

Section: Pengaruh Independensi Terhadap Kinerja Auditorunclassified

Pengaruh Struktur Audit, Independensi, Dan Profesionalisme Terhadap Kinerja Auditor (Studi Pada Inspektorat Aceh)

Aurani

Ariani

2022

JIMEKA

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This study aims to determine how much influence audit structure, independence and professionalism have on auditor performance at the Aceh Inspectorate. The population in this study were all auditors who worked at the Aceh Inspectorate Office, totaling 50 auditors. This study uses a non-probability sampling technique with the census method so that the entire population of 50 respondents is used as a sample. The data used is primary data through the distribution of questionnaires. The statistical test used multiple linear regression analysis with the help of SPSS version 26 application. The results showed that the coefficient of determination (R2) was only 50.3%. The results of this study indicate that there are many other variables that affect the performance of the auditor. However, of the three variables tested, the audit structure is the variable that has the most influence. The use of a qualified audit structure through the procedures and techniques applied by the auditors greatly affects the quality of the audits produced by the auditors so that their performance becomes better. In order for the research to be more meaningful, further researchers should examine other independent variables such as ethics, work performance, integrity, career development, work experience, years of service, knowledge, and credibility of an auditor.

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Pengaruh Kompetensi dan Independensi Terhadap Kinerja Auditor Pemerintah Kabupaten Luwu Timur

Cited by 7 publications

References 0 publications

Work Motivation Mediates: Relationship of Competence and Training on Auditor Performance

Work Motivation Mediates: Relationship of Competence and Training on Auditor Performance

Pendidikan, Pengalaman dan Indepedensi terhadap Kinerja Auditor pada Kantor Akuntan Publik (KAP) Wilayah Kota Padang

Pengaruh Struktur Audit, Independensi, Dan Profesionalisme Terhadap Kinerja Auditor (Studi Pada Inspektorat Aceh)

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