E-JURNAL AKUNTANSI
Vol 33 No 8 (2023)

Kompetensi, Kompleksitas Tugas, Stress Kerja dan Kinerja Auditor BPK RI Perwakilan Provinsi Bali

Sang Putu Krisnanda Adhitama (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Wayan Ramantha (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)



Article Info

Publish Date
30 Aug 2023

Abstract

Auditor performance is the activity of carrying out audit tasks that have been completed by the auditor within the specified time period. The aim of this research is to determine the influence of competency, task complexity and work stress on auditor performance. This research was conducted at the BPK Bali Office. The sampling technique used was purposive sampling and the number of samples obtained was 60 respondents. This study uses multiple linear regression analysis. The research results show that competence has a positive effect on auditor performance, while the research results of task complexity and work stress have a negative effect on auditor performance, because BPK Bali auditors clearly know the tasks they are carrying out on the basis of competence and do not experience difficulties or work stress in carrying out their duties.Keywords: Competence; task complexity; work stress; audit performance

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...