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PENGARUH KOMPETENSI DAN STRES KERJA TERHADAP KINERJA AUDITOR EKSTERNAL PEMERINTAH PADA BPK RI PERWAKILAN PROVINSI SULAWESI TENGGARA

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 4 No. 1 (2020)

DOI
10.33772/jak-uho.v4i1.13355
ISSN
2503-1635
Published
2020-08-07
Publisher
Universitas Halu Oleo
Language
eng

Abstract

The study aims to determine the effect of competence and work stress on theperformance of auditors at the Republic of Indonesia Representative Board of Representatives of Southeast Sulawesi Province. The population and this study were all auditors working at the Republic of Indonesia BPK Representative of Southeast Sulawesi Province as many as 31 auditors. The analytical method used is multiple linear regression analysis, t test and F version of Statistical Package For Social Scenario (SPSS) assistance. 22. The results showed that partially competency and work stress had a significant effect on the auditor's performance at the Republic of Indonesia Representative Board of Southeast Sulawesi Province and simultaneously the independent variables namely competence and work stress had a significant effect on the auditor's performance at the Republic of Indonesia's Southeast Sulawesi Provincial BPK. The determination coefficient test shows the R Square value of 0.534, this indicates that the ability of the independent variable is able to explain the dependent variable with a determination coefficient value of 53.4%, while the remaining 46.6% is explained by other variables not examined. This shows that the better the competence and work stress is applied, the better the quality of auditor performance.

Collaboration network of the authors

40 authors · 97 co-authorship links · showing the 40 most connected

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  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Tuti DharmawatiAffiliation unknown4
Husin husinAffiliation unknown4
Erwin HadisantosoAffiliation unknown3
Santiadji MustafaAffiliation unknown3
Andi Basru WawoAffiliation unknown3
Ishak AwaluddinAffiliation unknown3
Satira YusufAffiliation unknown2
Muntu AbdullahAffiliation unknown2
Nasrullah DaliAffiliation unknown2
Safaruddin SafaruddinUniversitas Muslim Indonesia2
Safriaddin SafriaddinAffiliation unknown1
Deny Erdian SaputraAffiliation unknown1
Nofian Lepong BulanAffiliation unknown1
Syaifullah SanggalaAffiliation unknown1
Hasan Hasan AedyAffiliation unknown1
La ode AlibarAffiliation unknown1
Rostin RostinAffiliation unknown1
Litasari LitasariAffiliation unknown1
Supriyadi SupriyadiAffiliation unknown1
Hasan AedyAffiliation unknown1
Intihanah IntihanahAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Muh. IbrahimAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Adol PinaAffiliation unknown1
Muh. Anang DwiatmojoAffiliation unknown1
Sarfia SarfiaAffiliation unknown1
Yuli Lestari LabanguAffiliation unknown1
Nasrun NasrunAffiliation unknown1
Wa Ode NurmayaniAffiliation unknown1
Ilda Fitri Andi PangkellarengAffiliation unknown1
Try Edi SuwarnoAffiliation unknown1
Nur AsniAffiliation unknown1
Muhammad Astun SetiawanAffiliation unknown1
Ersita NugrawatiAffiliation unknown1
Yusrina SariAffiliation unknown1
Nikita ZaelaniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KOMPETENSI DAN STRES KERJA TERHADAP KINERJA AUDITOR EKSTERNAL PEMERINTAH PADA BPK RI PERWAKILAN PROVINSI SULAWESI TENGGARA</dc:title>
	<dc:creator>Anto, La Ode</dc:creator>
	<dc:creator>Tamburaka, Sulvariany</dc:creator>
	<dc:creator>Fatricia3, Fatricia</dc:creator>
	<dc:description xml:lang="en-US">The study aims to determine the effect of competence and work stress on theperformance of auditors at the Republic of Indonesia Representative Board of Representatives of Southeast Sulawesi Province. The population and this study were all auditors working at the Republic of Indonesia BPK Representative of Southeast Sulawesi Province as many as 31 auditors. The analytical method used is multiple linear regression analysis, t test and F version of Statistical Package For Social Scenario (SPSS) assistance. 22. The results showed that partially competency and work stress had a significant effect on the auditor's performance at the Republic of Indonesia Representative Board of Southeast Sulawesi Province and simultaneously the independent variables namely competence and work stress had a significant effect on the auditor's performance at the Republic of Indonesia's Southeast Sulawesi Provincial BPK. The determination coefficient test shows the R Square value of 0.534, this indicates that the ability of the independent variable is able to explain the dependent variable with a determination coefficient value of 53.4%, while the remaining 46.6% is explained by other variables not examined. This shows that the better the competence and work stress is applied, the better the quality of auditor performance.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-07</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13355</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v4i1.13355</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 4, No 1 (2019): February 2019</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v4i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13355/9239</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>