Research Paper
Year: 2022 | Month: July | Volume: 9 | Issue: 7 | Pages: 35-48
DOI: https://doi.org/10.52403/ijrr.20220706
Analysis of Factors Affecting Auditor Inspectorate Performance of Tebing Tinggi City and Pematangsiantar City with Auditor Motivation As A Moderating Variables
Christhopi Sukma Sinulingga1, Idhar Yahya1, Prihatin Lumbanraja1
1Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia
Corresponding Author: Christhopi Sukma Sinulingga
ABSTRACT
This study examines and analyzes the effect of educational background, continuing education, independence, knowledge, and experience on auditor performance with Motivation as a moderating variable. The population in this study were the inspectorate auditors of the Tebing Tinggi City and Pematangsiantar City, with the sampling technique using the census method and obtaining a sample of 40 auditors. The data is subsequently analyzed using Statistical Descriptive Analysis and Partial Least Square (SEM-PLS) with SmartPLS 3.0. software program. The results of this study indicate that educational background, continuing education, and independence partially have a positive and significant effect on auditor performance. While the knowledge and experience partially do not affect the auditor's performance. In addition, Motivation as a moderating variable has not been able to moderate the influence of educational background, continuing education, independence, knowledge, and experience on the performance of the inspectorate auditors of Tebing Tinggi City and Pematangsiantar City.
Keywords: Educational background, continuing education, independence, knowledge, experience, auditor's motivation dan auditor performance..
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