Lingkungan dan Disiplin Kerja Memoderasi Pengaruh Kompetensi Terhadap Kinerja Auditor
| Main Authors: | Utami, N. Diah, Dwirandra, A. A.Ngurah Bagus |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/39943 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/39943/26982 |
Daftar Isi:
- Environment and job discipline can influence the competence of auditor's performance in carrying out audit examination. Competence will improve the performance of auditors if the surrounding environment is able to support in carrying out its duties. Likewise with the discipline able to improve the competence that will affect the performance auditornya. This research is intended to know the moderation of environment and job discipline on auditor competence. This research was conducted at Inspectorate Office of Denpasar City. The number of respondents used as many as 40 auditors selected using purposive sampling technique with the criteria of respondents namely the Office of Inspectorate of Denpasar who are willing to accept the questionnaire and become respondents. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is Moderated Regresion Analysis (MRA). The result of the research stated that the competence variable has an effect on the performance of the auditor, the job environment variables to moderate the influence of competence on the auditor's performance, the job discipline variable can moderate the influence of competence on the auditor's performance. Keywords: influence of competence, job environment, job discipline, auditor performance
- Lingkungan dan disiplin kerja mampu mempengaruhi kompetensi kinerja auditor dalam melaksanakan pemeriksaan audit. Kompetensi akan meningkatkan kinerja auditor apabila lingkungan sekitar mampu mendukung dalam melaksanakan tugasnya. Begitu juga dengan disiplin mampu meningkatkan kompetensi yang akan mempengaruhi kinerja auditornya. Penelitian ini dimaksud untuk mengetahui moderasi lingkungan dan disiplin kerja pada kompetensi auditor. Penelitian ini dilakukan di Kantor Inspektorat Kota Denpasar. Jumlah responden yang digunakan sebanyak 40 orang auditoryang dipilih menggunakan teknik purposive sampling dengan kriteria responden yaitu Kantor Inspektorat Kota Denpasar yang bersedia menerima kuisioner dan menjadi responden. Metode pengumpulan data dilakukan dengan metode survei menggunakan kuesioner. Teknik analisis data yang digunakan adalah Moderated Regresion Analysis (MRA). Hasil penelitian menyatakan bahwa variabel kompetensi berpengaruh padakinerja auditor, variable lingkungan kerja memoderasi pengaruh kompetensi pada kinerja auditor, variabel disiplin kerja mampu memoderasi pengaruh kompetensi pada kinerja auditor. Kata kunci: pengaruhkompetensi, lingkungan kerja, disiplin kerja, kinerja auditor.