Profesionalisme, Kompetensi, Motivasi dan Pengaruhnya Terhadap Kinerja Auditor

Soerono, Ayu Noorida; Ismawati, Iis

doi:10.35448/jrat.v13i1.7808

Cited by 2 publications

(5 citation statements)

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“…The study shows, organizations that provide training in developing skills and communication as well as high document security are proven to improve the performance of internal auditors. This is also supported by the research that is conducted by Soerono and Ismawati (2020) regarding competence, professionalism and motivation of internal auditors. The study resulted that those three aspects encourage internal auditors to achieve organization's goal.…”

Section: Introductionmentioning

confidence: 59%

Role of Sense of Belonging and Professional Skepticism in University’s Internal Auditor Function

Hapsari¹,

Ningrum

2022

AKSI

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This study aims to describe the role of Sense of Belonging (SoB) and professional skepticism in supporting the performance of internal auditors at Satya Wacana Christian University (SWCU). This study uses both primary data by conducting in-depth interview with financial, academic and non-academic internal auditors, auditee and internal control body at SWCU and the secondary data were obtained from documents such as code of ethics, audit instruments and internal auditors charter. This study is a qualitative descriptive research and uses two types of triangulation which is data triangulation and source triangulation. The results of this study shows that the role of SoB and professional skepticism has been implemented in SWCU and both roles encourage the internal auditor’s function in university.

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Section: Introductionmentioning

confidence: 59%

Role of Sense of Belonging and Professional Skepticism in University’s Internal Auditor Function

Hapsari¹,

Ningrum

2022

AKSI

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“…Profesionalisme , independensi dan kompetensi di BPKP pernah juga diteliti oleh Istiariani (2018) yang menghasilkan penelitian bahwa Independensi, Profesionalisme Dan Kompetensi Berpengaruh Terhadap Kinerja Auditor BPKP Jawa Tangah begitu juga dengan Soerono and Ismawati (2020), juga meneliti tentang Profesionalisme, Kompetensi, berpengaruh terhadap Kinerja Auditor Inspektorat se Provinsi Banten. Penelitian terhadap auditor BPKP harus dikembangkan tidak saja dibeberapa wilayah yang sudah dilaksanakan oleh peneliti lain termasuk juga perlu dilakukan penelitian terhadap auditor di wilayah Perwakilan BPKP Provinsi Nusa Tenggara Barat, karena masing-masing auditor memiliki pengalaman yang berbeda dalam mengaudit instansi pemerintah sehingga peneliti tertarik untuk meneliti pengaruh Profesionalitas, Independensi, Motivasi Dan Kompetensi, Terhadap Kinerja Auditor Perwakilan BPKP Nusa Tenggara Barat.…”

Section: Pendahuluanunclassified

“…Hal tersebut tampak pada motivasi yang tinggi, memperlihatkan minat, mempunyai perhatian, dan ikut serta dalam suatu tugas atau kegiatan. Penelitian ini sejalan dengan penelitian yang dilakukan oleh (Soerono and Ismawati 2020). serta (Agustina and Sulardi 2018).…”

Section: Pengaruh Motivasi Terhadap Kinerja Auditorunclassified

“…Jika auditor memiliki kompetensi yang baik maka auditor akan dengan mudah melakukan tugas-tugas auditnya dan sebaliknya jika rendah maka dalam melaksanakan tugasnya, auditor akan mendapatkan kesulitankesulitan sehingga kinerja audit yang dihasilkan akan rendah. Penelitian ini sejalan dengan penelitian yang dilakukan oleh (Soerono and Ismawati 2020). Serta (Agustina and Sulardi 2018).…”

Section: Pengaruh Kompetensi Terhadap Kinerja Auditorunclassified

“…Penelitian ini sejalan dengan penelitian yang dilakukan oleh (Soerono and Ismawati 2020). serta (Wijaya 2018).…”

Section: Pengujian Hipotesis Pertama (H1)unclassified

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Determinan Kinerja Auditor Pada Perwakilan Badan Pengawasan Keuangan Dan Pembangunan (Bpkp) Nusa Tenggara Barat

AMRUL,

KISNAWATI

2023

GARA

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This study aims to examine the effect of Professionalism, Independence, Motivation, Competence on Auditor Performance. The population in this study were auditor functional officers and BPKP functional officers involved in inspection and supervision activities at BPKP NTB Representatives. Data was obtained by distributing questionnaire links to respondents at the NTB BPKP Representative office, the number of respondents was 67 people in the NTB BPKP Representative office. Data were analyzed using multiple linear regression. The results show that professionalism has a positive and significant effect on auditor performance, motivation has a positive and significant effect on auditor performance, and competence has a positive and significant effect on auditor performance, while independence has a positive but not significant effect on auditor performance at BPKP NTB Representatives. The results of this study also show that the independent variables (professionality, independence, motivation and competence) are able to explain the dependent variable (auditor performance) by 73% while the remaining 27% of auditor performance is explained by other variables outside the variables studied.

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Profesionalisme, Kompetensi, Motivasi dan Pengaruhnya Terhadap Kinerja Auditor

Cited by 2 publications

References 0 publications

Role of Sense of Belonging and Professional Skepticism in University’s Internal Auditor Function

Role of Sense of Belonging and Professional Skepticism in University’s Internal Auditor Function

Determinan Kinerja Auditor Pada Perwakilan Badan Pengawasan Keuangan Dan Pembangunan (Bpkp) Nusa Tenggara Barat

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