GANEC SWARA
Vol 17, No 2 (2023): Juni 2023

DETERMINAN KINERJA AUDITOR PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) NUSA TENGGARA BARAT

RUSLI AMRUL (Sekolah Tinggi Ilmu Ekonomi AMM)
BAIQ KISNAWATI (Sekolah Tinggi Ilmu Ekonomi AMM)



Article Info

Publish Date
01 Jun 2023

Abstract

This study aims to examine the effect of Professionalism, Independence, Motivation, Competence on Auditor Performance. The population in this study were auditor functional officers and BPKP functional officers involved in inspection and supervision activities at BPKP NTB Representatives. Data was obtained by distributing questionnaire links to respondents at the NTB BPKP Representative office, the number of respondents was 67 people in the NTB BPKP Representative office. Data were analyzed using multiple linear regression. The results show that professionalism has a positive and significant effect on auditor performance, motivation has a positive and significant effect on auditor performance, and competence has a positive and significant effect on auditor performance, while independence has a positive but not significant effect on auditor performance at BPKP NTB Representatives. The results of this study also show that the independent variables (professionality, independence, motivation and competence) are able to explain the dependent variable (auditor performance) by 73% while the remaining 27% of auditor performance is explained by other variables outside the variables studied.

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Journal Info

Abbrev

GARA

Publisher

Subject

Agriculture, Biological Sciences & Forestry Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Ganec Swara merupakan wadah untuk hasil penelitian dan ulasan ilmiah pada bidang-bidang ilmu seperti Ilmu Sosial, Pertanian, Ekonomi, Teknik, Hukum, Kependidikan dan ...