Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)

Lingkungan Kerja dan Kompleksitas Tugas Terhadap Kinerja Auditor Dengan Kompetensi Sebagai Variabel Modearsi Pada Inspektorat Daerah Sumatera Selatan

Alvin Aditya Jaya (Universitas Muhammadiyah Palembang)
Nina Sabrina (Universitas Muhammadiyah Palembang)
Anggrelia Afrida (Universitas Muhammadiyah Palembang)

Article Info

Publish Date
30 Jan 2023

Abstract

This study aims to determine the effect of the work environment and task complexity on the performance of auditors at the Regional Inspectorate of South Sumatra Province. Sampling using saturated samples, the samples studied were 37 auditors in the Regional Inspectorate of South Sumatra Province. The data needed is primary data obtained through distributing questionnaires to auditors who work at the Regional Inspectorate of South Sumatra Province. The data analysis technique used in this research is validity test, reliability test, classical assumption test and hypothesis test. The results of this study partially indicate that there is an influence between work environment and task complexity on auditor performance. And in moderation, the work environment is a homoglycer of moderation. The complexity of the task is pure moderation. Work Environment has a significant effect on Auditor Performance at the Regional Inspectorate of South Sumatra Province.

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Journal Info
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Website

Abbrev

sintamai

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

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

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...