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All Journal Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi GANEC SWARA Jurnal Aplikasi Akuntansi Valid Jurnal Ilmiah Nusantara Hasana Journal KOMMAS: Jurnal Pengabdian Kepada Masyarakat Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian
Kisnawati, Baiq
Sekolah Tinggi Ilmu Ekonomi AMM
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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DETERMINAN KINERJA AUDITOR PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) NUSA TENGGARA BARAT RUSLI AMRUL; BAIQ KISNAWATI
GANEC SWARA Vol 17, No 2 (2023): Juni 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i2.438

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.
Co-Authors Alpian Adi Herawan Amrul, Rusli Ariffianti, Indah Arsana, I Nengah Astini, Yuli Baiq Ertin Helmida Ertin Helmida Fariantin, Erviva Hendra Siswandi Hengki Samudra I Nengah Arsana irianto Irianto irianto Irianto Irianto Irianto Irianto Irianto Irianto Irianto Istiarto Istiarto Istiarto Istiarto Khaerul Hadi M Wahyullah Muhammad Wahyullah Muhammad Wahyullah Nizar Hamdi Oktaviani, Riri Nagita Pipit Rabiatun Riri Nagita Oktaviani Satriawan Satriawan Siswandi, Hendra Surahman Hidayat Surahman Hidayat surliana surliana Zulkarnaen Zulkarnaen Zulkarnaen Zulkarnaen