AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 17, No 2 (2023): AKUNTABILITAS

The Effect of Work Motivation, Auditor Competence and Auditor Functional Position on Auditor Performance at Regency/ City Inspectorates in Riau Province

Defi Afriani (Politeknik Negeri Bengkalis)
Nur Anita (Politeknik Negeri Bengkalis)



Article Info

Publish Date
09 Aug 2023

Abstract

This research attempts to ascertain how work motivation, auditor proficiency, and functional position affect auditor performance at the Regency/City Inspectorate in Riau Province. A quantitative technique is used in this study. There were 65 participants in this study, and purposive sampling was used in the sampling process. Multiple linear regression analysis approaches are used to process the data in the SPSS 25 application. The findings indicated that the auditor's functional position, auditor competency, and partial work motivation variables all had beneficial effects on auditor performance. The auditor's competency variable had no influence. The implication of this research is that the District/City Inspectorate in the Province of Riau can continue to improve its audit performance by performing or training that improves its audit ability so that auditors can perform their tasks to good government.

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Journal Info

Abbrev

ja

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting ...