Yuni Ardianah
Fakultas Ekonomi, Universitas Negeri Gorontalo, Indonesia

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Faktor-Faktor Yang Mempengaruhi Kinerja Auditor Internal Yuni Ardianah; Zulkifli Bokiu; Muliyani Mahmud
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4768

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Time Budget Pressure, Integritas, Kompetensi, dan Pyschological Well Being Terhadap Kinerja Auditor Internal. Teknik pengambilan sampel menggunakan non probability sampling. Sampel yang digunakan mencapai 65 responden Auditor Internal yang bekerja di Inspektorat Kota Gorontalo dan Inspektorat Provinsi Gorontalo. Metode analisis menggunakan SPSS Versi 25. Hasil penelitian ini menunjukkan bahwa Time Budget Pressure berpengaruh terhadap kinerja auditor internal, Integritas berpengaruh terhadap kinerja auditor internal Kompetensi berpengaruh terhadap kinerja auditor internal dan Pyschological Well Being berpengaruh terhadap kinerja Auditor Internal. Kata Kunci: Time Budget Pressure, Integritas, Kompetensi, Pyschological Well Being, kinerja Auditor Internal Abstract This study aims to analyze the effect of Time Budget Pressure, Integrity, Competence, and Psychological Welfare on Internal Auditor Performance. The sampling technique uses non-probability sampling. The sample used reached 65 Internal Auditor respondents who worked at the Gorontalo City Inspectorate and the Gorontalo Provincial Inspectorate. The analytical method uses SPSS Version 25. The results of this study indicate that Time Budget Pressure affects the performance of internal auditors, Integrity affects the performance of internal auditors Competence affects the performance of internal auditors and Psychological Well Being affects the performance of Internal Auditors. Keywords: Time Budget Pressure, Integrity, Competence, Psychological Well Being, Internal Auditor performance