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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Akbar, Ichsanuddin
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Economics, Econometrics & Finance

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Auditor Competence and Audit Quality on Organizational Performance: The Moderating Role Of Extrinsic Rewards Akbar, Ichsanuddin; Rohsita Amalyah Rasyid; Syahrir; Arifin; Astil Harli Roslan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10186

Abstract

This study examines the effect of upper management support on audit quality and auditor competence, as well as their impact on organizational performance, with extrinsic rewards as a moderating variable. Methods: This research employs a quantitative, explanatory design using a cross-sectional approach. The study was conducted on 240 auditors in Southeast Sulawesi using a census method. Data were collected through structured questionnaires measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The results show that upper management support has a positive and significant effect on audit quality and auditor competence. Furthermore, audit quality and auditor competence significantly influence organizational performance. However, extrinsic rewards do not moderate the relationships between audit quality and organizational performance, nor between auditor competence and organizational performance. Implications: These findings imply that organizational performance is more influenced by internal structural support and professional competence than external reward systems. Future research is suggested to explore other moderating variables to better explain performance improvement
Co-Authors Arifin Astil Harli Roslan Rohsita Amalyah Rasyid Syahrir