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PENGARUH KOMPETENSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Pada Inspektorat Provinsi Sulawesi Tenggara)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 2 (2017)

DOI
10.33772/jak-uho.v5i2.2107
ISSN
2503-1635
Published
2017-03-26
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACT The aims of the study was to examine the effect of competence of auditor to auditor’s performance at Inspectorate of South East Sulawesi Province. The primary data in this study was abtained from the all auditor’s perception at the Inspectorate of South East Sulawesi Province. Respondents perceptions measured by the answer of questionnaires used ordinal measurement with 5 Likert scale. The statistical methods used to test each hypothesis was simple linear regression analysis.The results of the study showed that competence of auditor gave positive and significant effect toward auditor’s performance. The total coefficient of determination showed that the contribution competence of auditor on the auditor’s performance was 78,1%, while the rest 21,9% obtained from the contribution of other factors. Keywords: Competence of Auditor and Auditor’s Performance.

Collaboration network of the authors

23 authors · 58 co-authorship links

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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
Ishak AwaluddinAffiliation unknown2
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Andi Basru WawoAffiliation unknown1
Sulvariany TamburakaAffiliation unknown1
Intihanah IntihanahAffiliation unknown1
Husin husinAffiliation unknown1
Ahmad Ibnu SulisAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Wa Ode Mustika RatuAffiliation unknown1
Rio Rizky AnsarAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Ade Yustika KamalAffiliation unknown1
Mulyati AkibAffiliation unknown1
Kadek SutrawatiAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Lilis Feby RahayuAffiliation unknown1
Wa Ode Rahmi DamayantiAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Fathu RahmanAffiliation unknown1
Wa Ode AswatiAffiliation unknown1
Rafat RafatAffiliation 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 AUDITOR TERHADAP KINERJA AUDITOR (Studi Pada Inspektorat Provinsi Sulawesi Tenggara)</dc:title>
	<dc:creator>Nurnaluri, Sitti</dc:creator>
	<dc:creator>Cahyaniza, Cahyaniza</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACT The aims of the study was to examine the effect of competence of auditor to auditor’s performance at Inspectorate of South East Sulawesi Province. The primary data in this study was abtained from the all auditor’s perception at the Inspectorate of South East Sulawesi Province. Respondents perceptions measured by the answer of questionnaires used ordinal measurement with 5 Likert scale. The statistical methods used to test each hypothesis was simple linear regression analysis.The results of the study showed that competence of auditor gave positive and significant effect toward auditor’s performance. The total coefficient of determination showed that the contribution competence of auditor on the auditor’s performance was 78,1%, while the rest 21,9% obtained from the contribution of other factors. Keywords : Competence of Auditor and Auditor’s Performance.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-03-26</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/2107</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i2.2107</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 2 (2016)</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2107/1498</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>