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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Amsir Accounting & Finance Journal
Matakupan, Suryana Salomi
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Economics, Econometrics & Finance

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Education, Training, and Motivation Effects on Internal Auditor Performance Matakupan, Suryana Salomi; Syarifuddin, Syarifuddin
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.621

Abstract

This study examines the perceptions of internal auditors regarding the role of education, training, and work motivation in enhancing performance within the Kementerian Pekerjaan Umum. Using a qualitative descriptive approach, this research conducted in-depth interviews with internal auditors across different hierarchical levels and personnel management officials as a comparison and additional information. The findings reveal that education and training play a fundamental role in improving auditor performance, particularly given the technical nature of the ministry that requires dual competencies in both auditing and technical fields. Work motivation demonstrates complex multifaceted characteristics, encompassing both intrinsic motivations (professional responsibility, positive impact) and extrinsic motivations (compensation, supervisory recognition). The study identifies several challenges including material repetition in training programs for senior auditors, insufficient communication regarding specific training needs, and limited reward and punishment systems. These findings provide valuable insights for developing more effective human resource management strategies and supporting auditors to deliver better performance in government institutions.
Factors Affecting Auditor Performance and Competence : A Systematic Literature Review Matakupan, Suryana Salomi; Zaimar, Fina Ruzika; Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Hidayatullah, Andi Muh Syukur
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

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Abstract

A Systematic Literature Review (SLR) was conducted to explore the relationship between auditor performance, competency, and audit quality. Of the 86 articles reviewed, the PRISMA flowchart was used to select those relevant and related to the research objectives. Twenty-seven articles discussed auditor performance, auditor capability, and audit quality. Despite extensive research on each of these aspects, gaps remain in understanding how they interact and impact overall audit practice. Factors impacting auditor performance are divided into three categories: internal factors, organizational factors, and environmental factors. Education and training, experience and exposure, and professional development are various factors that impact auditor capability. This performance and competency directly and indirectly impact audit quality. These findings are expected to offer valuable insights for audit practitioners, regulators, and academics, contributing to the improvement of audit practice and strengthening public trust in the audit profession. The importance of a holistic approach to auditor professional development, taking into account workload, competency development, and various other factors, is a key focus. Furthermore, time management and personal emotions also significantly impact auditor performance and capabilities, ultimately affecting audit quality. Keywords:Auditor; Auditor Performance; Auditor Competence; Audit Quality; Systematic Literature Review
Co-Authors Hidayatullah, Andi Muh Syukur Lukman, Siti Diva Syarifah Nisrina, Ulfah Laila Syarifuddin Syarifuddin Zaimar, Fina Ruzika