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Sulardi .
Universitas Muhammadiyah Malang
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Journal : Jurnal Reviu Akuntansi dan Keuangan

 1 
KOMPETENSI, INDEPENDENSI, DAN MOTIVASI SEBAGAI DETERMINAN KINERJA AUDITOR INTERNAL PEMERINTAH Agustina, Lisa; Sulardi, Sulardi
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.495 KB) | DOI: 10.22219/jrak.v8i1.25

Abstract

This research proposes to test and find empirical evidence about the influence of competence, independence, and the motivation of internal government auditor performance. These samples are internal auditor with Functional Auditor (JFA) position and Control Officers (P2UPD) in Inspectorate Klaten Regency. This research used quantitative approach to entire population which is 40 internal auditors. Sampling technique on this research using census with multiple regression analysis method. The result of this research proves that the competence influence both positive and significant to auditors’ performance, independence influence both positive and significant to auditors’ performance, and motivation influence both positive and significant to auditors’ performance. Therefore, local government should provide training in case for increasing competence, encourage auditor’s performance by increasing independence, and strengthen motivation so that the internal auditor can take the role and the function as well as possible so the achievement of local government objectives can be implemented accountably.Keywords: competence, independence, motivation, auditors’ performance
Co-Authors Achmad Zulfikar Fauzi Agnes Refiana Sembiring Agus Sugianto Agus Sugianto Agus Suparman Akbar, Syaeful Amelia, Ocdy Amiruddin Anggesta, Meltia Dwi Anggreani, Novi Anugrah, Muhammad Sulchansyah Nur Arifiyanti, Nabilla Armaniar, Armaniar Asmara, Daffa Amelia Asri Wulan Asyra, Nurazizzah Aulia Miranti Larasathi Bambang Sugeng Basyaruddin Basyaruddin, Basyaruddin Budi Susilo, Fransiskus Anggoro Darmiyati, Iin Darmiyati, Zela Madani Didiek Pramono Dimyati Dimyati Efrianty, Novalia Endang Widayati Fachrina Wibowo, Fachrina Fatma Fauzi, Achmad Zulfikar Fauzi, Achmad Zulfikar Febrian, Ricky Firdaus Firdaus Firdaus Fitri Melinia Nasution Furuhitho, X Gunaedy Utomo Hakim, Tharmizi Halim Dedy Perdana Halim Dedy Perdana Hamriyani Ryka Handayani Handayani Harahap, Ariani Syahfitri Hardiansyah Putra hardiansyah putra HP, Lilik Setiawan  Hustinawaty Hustinawaty, Hustinawaty Indarto , Arief Ipan Sampe Irfan Abdullah Irfan Hidayat, Irfan Jamal, Mardewi Juliansyah Juliansyah Juniarso Juniarso Kalik, Eufrasia Amelia Lette Karim, Abdul Gafar Lestiyono, Sidik Lisa Agustina, Lisa Lubis, Najla Lukman LUKMAN, LUKMAN M. Wasito Maimunah Siregar Majid, Faqih Adillah Malrin, Engeline Mamuaya, Arjuna Brifling Manik, Mika Silviana Manik, Nijusiho Mhd Alfalah PB Miranti, Berlina Dwi Mohamad Nur Muhammad Bahij Albaqy Muhammad Ibnu Al Alif Muhammad Sidik Tarigan Muhammad Syafiqurrahman Muhammad Wasito N S, Halimah NILA ALFA FAUZIAH Nur Sultan Salahuddin Nuruddin Kafy El Ridlo Ocdy Amelia Putri, Nazwa Adiesta Kurnia Randanan, Eltimeyansi Chrisye Relly Andayani Ridlo, Nuruddin Kafy El Rifki Aditya, Rifki Rohima Sera Afifah Ruth Riah Ate Tarigan Ryka, Hamriani Sampe, Ipan Sanjaya, Muhammad Diki Sari, Sri Purnomo Sigit Dwi Prasetyo Sikumbang, Supriyanto Sri Suranta, Sri Suger, Herik Sunarto Sunarto Supiani Supiani, Supiani Suprayitno, Abdi Susetyo, Alim Nur Susilo, Arya Cahya Syahaputra, Bambang Surya Adji Tarigan, M.Sidik Tarigan, Ruth Riah Ate Tatag Yufitra Rus Tharmizi Hakim Toding, Maykel Gratia Tri Handayani Tri Sulistyaningsih, Tri Wahono Widodo Wahyu Prakosa Wardani, Lutvia Wasito, M Waskita, Kukuh Jalu Wicaksono, R. Bambang Widodo, Pria Agung Willard, Karnila Wiyono, Joko Yudi Satrio Adiwibowo Z., Arifin,