eCo-Buss
Vol. 5 No. 3 (2023): eCo-Buss

Factors Affecting Internal Auditor Performance

Eka Sariningsih (Universitas Malahayati)
Iing Lukman (Universitas Malahayati)
Yulistia Devi (Universitas Islam Negeri Raden Intan)
Iis Safitri (Universitas Islam Negeri Raden Intan)



Article Info

Publish Date
10 Apr 2023

Abstract

This study aims to determine the impact of control position, self-efficacy, role conflict, and time-budget pressure on auditor performance in BPKP's Lampung provincial representative office. This research is a quantitative research and has the nature of raw data. The data collection technique used in this study was the distribution of questionnaires. The population in this study included auditors working in the BPKP's Lampung provincial office, up to 75 auditors. The sample of this study is determined by census method or saturation sampling method, that is, all members of the population are used as samples. The data analysis method of this study used SPSS version 26 program for multiple linear regression analysis. performance at the same time. Partially, the variables of inspection location, self-efficacy, and time-budget pressure had a significant effect on auditor performance, while the variable role conflict had no effect on auditor performance in the BPKP representatif office in Lampung Province.

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Journal Info

Abbrev

eb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Focus on the development of economic sciences especially ECommerce and Business, both scientific and practical review, so it is expected to become a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economic science in various ...