Research Paper
Year: 2022 | Month: August | Volume: 9 | Issue: 8 | Pages: 721-732
DOI: https://doi.org/10.52403/ijrr.20220860
Analysis of Factors Affecting the Performance of Auditor Inspectorates in Aceh Tamiang and East Aceh with Motivation as a Moderating Variable
Gufran Khatami1, Iskandar Muda1, Yeni Absah1
1Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Gufran Khatami
ABSTRACT
This study aimed to determine and analyze the factors that influence the performance of auditors with motivation as a moderating variable at the Aceh Tamiang District Inspectorate and East Aceh District Inspectorate. The independent variables in this study are Independency, competence, and work experience, the moderating variable in this study is motivation, while the dependent variable is auditor performance. The population in this study was 49 respondents consisting of 19 auditors at the Aceh Tamiang District Inspectorate and 30 auditors at the East Aceh Inspectorate. Samples were selected using saturated samples. The data was processed using the SEM method with SmartPLS 3.0 software.
The results of this study prove that Independency affects the performance of auditors at the Aceh Tamiang District Inspectorate and East Aceh District Inspectorate. Competence has a positive and significant effect on auditor performance. Work experience has a positive and significant effect on auditor performance. Meanwhile, motivation as a moderating variable does not moderate the relationship between the independent variables on auditor performance. Motivation does not moderate the relationship between competence and auditor performance. Motivation also does not moderate the relationship between work experience and auditor performance at the Aceh Tamiang District Inspectorate and East Aceh District Inspectorate.
Keywords: Independency, competence, work experience, auditor performance, motivation
[PDF Full Text]