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The Influence of the 5S Concept on Auditor Work Productivity (Survey of the IIndonesian Financial Audit Agency) Yori Naufal Shalihan; Antonius Setiadi
Indonesian Journal of Business Analytics Vol. 4 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i4.11087

Abstract

The Supreme Audit Agency, in carrying out its main function of auditing, still encounters instances where audit procedures cannot be completed on time by the auditors. The 5S concept is expected to offer a solution to ensure that audit procedures are completed on time, and it is therefore proposed that this concept be implemented in the institution to improve auditor work productivity. This study analyzes whether the 5S concept has an impact on auditor work productivity, using a sample of 100 respondents analyzed with Smart PLS version 4.0. The results show that the statistical values for "maintenance" (2.674) and "diligence" (2.232) are greater than the t-table value of 1.96, indicating a significant effect on auditor work productivity. On the other hand, the t-statistics for "sort" (1.689), "set in order" (1.767), and "shine" (0.985) are less than 1.96, meaning they have a positive but not significant effect on auditor work productivity.