Pengaruh Independensi, Profesionalisme, Dan Kompetensi Terhadap Kinerja Auditor BPKP

Anggraini, Ririn; Syofyan, Efrizal

doi:10.24036/jea.v2i2.247

Cited by 7 publications

(12 citation statements)

References 1 publication

(1 reference statement)

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“…For example, an auditor who is not an expert in electronic data processing audits a company whose financial statements are processed based on a computer system. Anggraini & Syofyan (2020) state that an auditor must have knowledge measured by how high an auditor's education is because then the auditor will have more knowledge (views) about the field he is involved in to find out various problems in greater depth. An auditor must also be experienced in conducting audits.…”

Section: Discussionmentioning

confidence: 99%

“…Personal responsibility regarding the results of the work carried out improves their performance (Asbi Amin, 2019). The study results (Ulfah & Lukiastuti, 2018;Kurniawan et al, 2020;Anggraini & Syofyan, 2020) found that competence had a positive and significant effect on auditor performance. This means that the higher the competence of internal auditors or inspectorate employees, the better the performance of internal auditors/inspectorate employees in carrying out their duties.…”

Section: Introductionmentioning

confidence: 89%

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Work Motivation Mediates: Relationship of Competence and Training on Auditor Performance

Efendi

2022

ATESTASI

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This study aims to examine and analyze the effect of competence, training and motivation on auditor performance. The effect of competence and training on work motivation. The effect of competence and training on auditor performance through mediation of work motivation. This research design uses an explanatory research approach with data collection carried out in one stage (one short study). The population in this study are auditors who work at a Public Accounting Firm (KAP) located in the South Jakarta area. The sampling technique was purposive sampling so that the total sample was 50 auditors. The data analysis technique in this study used Partial Least Square (PLS). The results of this study found that the competence possessed by the auditor can improve the performance of the auditor in carrying out his duties; audit training that is attended by the auditor is able to improve the performance of the auditor to complete the work in accordance with the standards set in a timely manner and can take advantage of the time. If the work motivation is getting better, it will have a direct effect on improving the performance of the auditor. Many or few competencies possessed by auditors do not affect their work motivation to complete audit tasks. High competence can make a significant contribution to increasing work motivation and auditor performance. If the training is getting better, it will have a direct effect on increasing motivation. The higher the training, the higher the employee's performance through increased motivation. This research can provide additional references to organizations/agencies, related to competence, training, and work motivation that affect the performance of auditors. It is expected that the auditor's performance can be in accordance with organizational goals. Organizations should maximize the increase and improve the quantity of their auditors' work. This study also provides a description of the effect of professionalism, independence, and auditor training on auditor performance which can be used as a reference for further research.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 89%

Work Motivation Mediates: Relationship of Competence and Training on Auditor Performance

Efendi

2022

ATESTASI

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“…Pihak auditor internal tidak melakukan kegiatan audit internal sesuai dengan jadwal rutin yang telah ditetapkan. Hasil penelitian ini sesuai dengan penelitian yang telah dilakukan sebelumnya bahwa profesionalisme tidak berpengaruh terhadap kualitas audit, adanya penurunan serta kenaikan dalam profesionalisme audit tidak akan berpengaruh terhadap kualitas audit yang dihasilkan oleh auditor internal [19]. Penelitian serupa menghasilkan hasil penelitian yang selaras yakni profesionalisme tidak berpengaruh secara positif dan signifikan terhadap kualitas audit [20].…”

Section: Scatterplotunclassified

Pengaruh Independensi dan Profesionalisme Auditor Internal terhadap Kualitas Audit pada PT. Group Cemerlang Plastindo

Wardani,

Wicaksono

2023

INFEB

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Penelitian ini bertujuan untuk mengetahui pengaruh independensi dan profesionalisme auditor internal terhadap kualitas audit yang dilakukan oleh auditor internal. Penelitian ini dilaksanakan pada PT. Group Cemerlang Plastindo. Penelitian ini dilaksanakan dengan menggunakan metode kuantitatif. Data penelitian ini diperoleh peneliti dengan cara melakukan penyebaran kuesioner kepada 48 karyawan pada PT. Group Cemerlang Plastindo. Data yang diperoleh dilakukan analisis menggunakan aplikasi SPSS. Penelitian ini menggunakan beberapa uji, yakni uji validasi, uji reabilitas, uji linieritas, uji heteroskedastisitas, uji t dan f, dan uji koefisien determinasi. Setelah dilakukan uji tersebut maka dihasilkan sebuah kesimpulan, bahwa: Independensi berpengaruh secara positif dan signifikan terhadap kualitas audit, Profesionalisme tidak berpengaruh terhadap kualitas audit, dan Independensi dan profesionalisme berpengaruh secara bersama-sama atau simultan sebeser 74,5% terhadap kualitas audit, dan sisanya dipengaruhi oleh faktor lain yang tidak ada pada penelitian ini.

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“…Independensi ialah keadaan pikiran yang mana seseorang dengan jujur memverifikasi fakta melalui evaluasi yang objektif, adil, tanpa keberpihakan, mengungkapkan pendapat secara mandiri, dan mengeluarkan keputusan berdasarkan kehendak sendiri, tanpa terhasut pihak luar (Dwiyanto & Rufaedah, 2020). Hasil penelitian (Anggraini & Syofyan, 2020) mengemukakan bahwa independensi memiliki pengaruh positif signifikan terhadap kinerja auditor. Berikutnya pembahasan yang digarap oleh (Dwiyanto & Rufaedah, 2020) mengemukakan bahwa independensi memiliki pengaruh positif signifikan terhadap kinerja auditor.…”

Section: Pendahuluanunclassified

“…Penelitian terdahulu (Anggraini & Syofyan, 2020) mengutarakan bahwa independensi dikarakteristikkan adanya pemisah antara kepentingan individu dengan kepentingan entitas sehingga pengaudit harus objektif serta tidak bias ketika membuat putusan. Nilai pengaudit sangat bertumpu menurut tanggapan publik terhadap netralitas yang dimiliki seseorang pengaudit.…”

Section: Independensiunclassified

Dampak Independensi, Struktur Audit Dan Konflik Peran Terhadap Kinerja Auditor

Askolani Al Sayuti,

Annisa Annisa

2023

JUMMA45

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The purpose of this study is to obtain empirical evidence of the effect of independence, audit structure and role conflict on auditor performance. The location of this research is in the Inspectorate Office of West Sumatra Province. The sample of this research was 30 respondents, all employees of the Inspectorate of West Sumatra Province and the method used was the total sampling method. The data collection method in this study uses a questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that Independence has a positive effect on Auditor Performance, Audit Structure has no effect on Auditor Performance, Role Conflict has no effect on Auditor Performance.

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Pengaruh Independensi, Profesionalisme, Dan Kompetensi Terhadap Kinerja Auditor BPKP

Cited by 7 publications

References 1 publication

Work Motivation Mediates: Relationship of Competence and Training on Auditor Performance

Work Motivation Mediates: Relationship of Competence and Training on Auditor Performance

Pengaruh Independensi dan Profesionalisme Auditor Internal terhadap Kualitas Audit pada PT. Group Cemerlang Plastindo

Dampak Independensi, Struktur Audit Dan Konflik Peran Terhadap Kinerja Auditor

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