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Journal : JCRS (Journal of Community Research and Service)

The Influence of Competence and Independence to Work Effectiveness of Auditor at Regional Inspectorate of Gorontalo Province Talib, Novianty; Ilato, Rosman; Sulila, Ismet
Journal of Community Research and Service Vol 4, No 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.17308

Abstract

The research objective was to find out the influence of competence and independence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province either partially or simultaneously. The approach used in this research was quantitative. The research method used expost facto. The research design applied causality. The technique of data analysis used multiple regression.The research finding showed that (1) competence of auditor had a positive and significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by the determinant value of 23,50%. The meaning of the positive coefficient indicated that the higher the competence of auditor, the more effective work result of auditor at Regional Inspectorate of Gorontalo Province. (2) Independence of auditor had a positive and significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by determinant value of 56,60%. The meaning of positive coefficient indicated that the more independent of auditor in doing inspection and functional supervision function, the more optimum work effectiveness of auditor at Regional Inspectorate of Gorontalo Province. (3) The competence and independence of auditor, simultaneously, had a significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by determinant value of 61,70%. Meanwhile, the rest 38,30% could be explained by other variables such as auditor education, auditor integrity, auditor work motivation, work discipline, and auditor professionalism attitude.Keywords: Work Effectiveness, Auditor Competence, Auditor Independence
Co-Authors Abd Gafar Abdulrahim Maruwae Abdurahim Maruwae Agil Bahsoan Ainun Fauziah Isnani idrus Akbar Taupik Annisa Djafar Annisa Maghfira Ramadhana Ardiansyah Ardiansyah Ardiansyah Ardiansyah ARDIANSYAH ARDIANSYAH Asna Aneta Bahuwa, Moh. Hafiz Bayu Wange Boby R Payu Boby Rantow Payu Cindrawati S. Mustapa Dali, Miyanti Desya Daud Dewanti Tegila Djafar, Nurul Anggraini Fandriananto Sayedi Fatmawaty Damiti Fenti Prihatini Dance Tui Findriyanti Djou Fitri Hadi Yulia Akib Fitriyanti Buloto Hanasi, Raihan A. Heldy Vanni Alam Helidu, Marlin S. Hendra Ahmad Husain Tonaiyo Imam Prawiranegara Gani Irawaty Igirisa Irwan Yantu Isa, M.Si, Dr. Rusli Ismet Sulila Isnaini, Wilda Israh Israh Ivan Rahmat Santoso Juriko Abdussamad Karim Kasim, Kartika Kasim, Maqfira A. Katili, Andi Yusuf M. Wantu, Sastro Maliwu, Fatmawati Maruae, Abdulrahim Melizubaida Mahmud Meyko Panigoro Meyko Panigoro Moh Galang Putra Valentino Jantu Mohamad Alwi Pomou Mozin, Sri Yulianty Nadesyia Djibran Nadila Nadila Nadila Paputungan Nadila, Wahidatun Ni Komang Ariani Noval Adriyanus Karim novita ahmad Nuralwiyah Sania Sakum Nurhairatnie Thalib Nurmawati Nasibu Nurul Maulida Alwi Pita Fitria Airmas Poloalo, Ayudia Putri Marista Husna Putri Mooduto, Mutiarahmawati Radia Hafid Radia Hafid Raflin Hinelo Rahayu R Ahmad Rahmadani, Fitria Rahmatia Muhsin Rahmatiah Rahmatiah Rahmiyati Bobihu Ratna Linda Taha Rauf A. Hatu Regina Triyulianti Aulia Eraku Rifa Silama Rizcha Mayanti Paera Roy Hasiru RR. Ella Evrita Hestiandari Rusli Isa Rusli Isa Rustam Mooduto Sakbir Sakbir Sri Endang Saleh Sri Nindra Mohulaingo Sri Susanti Said Sri Yulianty Mozin Sriwahyuni Ys Dengo Sudirman Sudirman Sudirman Sudirman sudirman sudirman Syarwani Canon Talib, Novianty Tohopi, Rustam Usman Moonti Usman Moonti Usman Moonti Usman Moonti Wilda Isnaini Yacob Noho Nani Yakub, Karmila Yanti Aneta Zuchri Abdussamad Zulkarnain Hi Mallu