PENGARUH KOMPETENSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Pada Inspektorat Provinsi Sulawesi Tenggara)

Nurnaluri, Sitti
Cahyaniza, Cahyaniza

JURNAL AKUNTANSI DAN KEUANGAN
Vol 1, No 2 (2016)

ABSTRACT The aims of the study was to examine the effect of competence of auditor to auditor’s performance at Inspectorate of South East Sulawesi Province. The primary data in this study was abtained from the all auditor’s perception at the Inspectorate of South East Sulawesi Province. Respondents perceptions measured by the answer of questionnaires used ordinal measurement with 5 Likert scale. The statistical methods used to test each hypothesis was simple linear regression analysis.The results of the study showed that competence of auditor gave positive and significant effect toward auditor’s performance. The total coefficient of determination showed that the contribution competence of auditor on the auditor’s performance was 78,1%, while the rest 21,9% obtained from the contribution of other factors. Keywords : Competence of Auditor and Auditor’s Performance.