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Sagung Mas Ary Indrayanti
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance Education

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PENGARUH KOMPETENSI PADA KINERJA AUDITOR INTERNAL DENGAN MOTIVASI, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI DI INSPEKTORAT KABUPATEN TABANAN Sagung Mas Ary Indrayanti; Herkulanus Bambang Suprasto; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.11.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.083 KB) | DOI: 10.24843/EEB.2017.v06.i11.p04

Abstract

This study aimed to get empirical evidence about the effect of competence on the performance the internal auditor with Motivation, Organizational Commitment and Environmental Uncertainty as moderating in Tabanan District Inspectorate. Inspectorate research location in Tabanan regency. The research sample was determined by the census technique. Data collected by the survey technique in the form of questionnaire and interview to 45 an internal auditor at the Inspectorate. Data analysis technique used is Moderated Regression Analysis (MRA). The results showed that : (1) Motivation strengthen competence influence on performance; (2) Commitment to the organization does not strengthen the competence influence on performance; (3) strengthening the influence of environmental uncertainty competency in performance.
Co-Authors Herkulanus Bambang Suprasto Ida Bagus Putra Astika