Pengaruh Mutasi, Motivasi, Dan Kompetensi Terhadap Kinerja Auditor

Kurniawan, Hery; Fitrijanti, Tettet; Irawady, Cahya

doi:10.32897/jsikap.v4i2.190

Cited by 6 publications

(14 citation statements)

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“…The auditor's role is to provide audit report results that are acceptable to management. The results of this study are in line with research (Adisti & Setyohadi, 2019;Kurniawan et al, 2020) which states that a more competent auditor will be more responsive in detecting errors that occur. The increase in work experience and knowledge of the auditor will also improve the auditor's accuracy in conducting audits.…”

Section: Discussionsupporting

confidence: 89%

“…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: 90%

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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: Discussionsupporting

confidence: 89%

Section: Introductionmentioning

confidence: 90%

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

Efendi

2022

ATESTASI

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“…Hasil penelitian (Saing, 2018), (Chrishartanto & Said, 2019), (Kurniawan et al, 2020), (Sofiati & Septianto, 2021), (Marlina, 2021), dan (Hartati, 2021) membuktikan bahwa mutasi karyawan dapat mempengaruhi kinerja karyawan, sehingga berdasarkan konsep dan penelitian sebelumnya yang penulis paparkan sehingga dugaan kedua bisa diformulasikan H2: Mutasi mempunyai efek yang positif pada kinerja karyawan Kinerja Kinerja merupakan hasil aktivitas sepanjang kurun waktu periode spesifik serta diukur menurut standar yang pernah ditetapkan lebih dahulu. (Satria, 2021).…”

Section: Mutasiunclassified

“…Hipotesis kedua yaitu mutasi mempunyai dampak yang positif serta signifikan pada kinerja dibuktikan oleh hasil analisis data, hasil ini juga turut membuktikan hasil penelitian dari (Saing, 2018), (Chrishartanto & Said, 2019), (Kurniawan et al, 2020), (Sofiati & Septianto, 2021), (Marlina, 2021), dan (Hartati, 2021). Mutasi merupakan pemindahan karyawan secara vertical dari unit atau departemen tertentu ke unit atau departemen lain bahkan dapat dilakukan di internal organisasi pada wilayah geografis yang berbeda (Ayuningtyas, 2021).…”

Section: Mutasi Terhadap Kinerja Karyawan Universitas Floresunclassified

Rotasi Dan Mutasi Terhadap Kinerja Karyawan Universitas Flores

Mea¹

2022

Jurnal Keuangan dan Bisnis

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The goal of this study was to 1) determine the effect of rotation on the performance of University of Flores employees and 2) determine the effect of mutation on the performance of University of Flores employees. The sample size was 62 people, all of whom were permanent employees of the University of Flores. Questionnaires were distributed to gather data. SmartPLS Software is used to process data. The findings revealed that rotation had a positive (0.477>0) and significant (4.691>1.96) effect on employee performance at the University of Flores, while mutations had a positive (0.254>0) and significant (2.185>1.96) effect. Rotation and mutation influence the performance of University of Flores employees by up to 45 percent, with the remainder influenced by other variables not explained in this study.

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“…Mutations can be defined as the transfer of functions, responsibilities, and employment status related to employee activities from the old place to the new place so that the employee concerned can obtain maximum job satisfaction and work performance for the organization (Saing, 2018). While Kurniawan et al (2020) state that mutation is a change in the workplace, work function, field of work, responsibilities, and employment status in an organization without any change in salary or level. Synthetically, it can be explained that the mutation is oriented to the employee development function because it aims to increase work efficiency and effectiveness within the organization or company.…”

Section: Employee Mutationmentioning

confidence: 99%

Effect of Mutations, Incentives, and Leadership Styles on Employee Performance at Perumda Air MinumTirta Bening Lontar Kota Kupang

Riwukore

Yustini

Ottemoesoe

2022

MEC-J

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The research objective is specifically to obtain the results of the analysis of the effect of mutation variables, incentives, and leadership styles on employee performance partially or simultaneously. The research method uses descriptive and verification surveys, and field data collection uses questionnaires, interviews, and documentation techniques. This research is associative research, where in this study, there are related variables that can influence other variables. The population of this study was 97 employees at the Office of Perumda Air Minum Tirta Bening Lontar Kota Kupang, taken as a saturated sample of 97 employees. Data processing using SPSS 25 analysis tools. The results show that mutations affect employee performance, there is an incentive effect on employee performance, leadership style affects to employee performance and mutations, incentives and leadership styles affect performance. The common thread of research is that mutations, incentives, and leadership styles positively and significantly affect employee performance at the Office of Perumda Air Minum Tirta Bening Lontar Kota Kupang, either partially or simultaneously.

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Pengaruh Mutasi, Motivasi, Dan Kompetensi Terhadap Kinerja Auditor

Cited by 6 publications

References 0 publications

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

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

Rotasi Dan Mutasi Terhadap Kinerja Karyawan Universitas Flores

Effect of Mutations, Incentives, and Leadership Styles on Employee Performance at Perumda Air MinumTirta Bening Lontar Kota Kupang

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