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PENGARUH KOMPLEKSITAS TUGAS, AKUNTABILITAS DAN KOMPETENSI TERHADAP KINERJA AUDITOR PADA INSPEKTORAT KABUPATEN PESISIR SELATAN

Yeni Oktavera Basri and Mariani St.B Tanjung

No dqp49, OSF Preprints from Center for Open Science

Abstract: The purpose of this study is to examine and analyze the effect of task complexity, accountability and competence on the performance of auditors at the Inspectorate of South Pesisir Regency. This research uses census method. The population of this research is auditor and candidate auditor at Inspectorate of South Pesisir Regency who occupy functional position and amounted to 32 respondents. Collecting data and information needed in this research is done by field research (field research). The data used are primary data, obtained directly from the research subject in the form of respondent's perception by circulating statement list in the form of closed questionnaire to 32 respondents. From the number of questionnaires distributed entirely back and can be used for testing. The results of this study indicate that these three variables have no effect on the performance of auditors. Similar results in partial testing also indicate that these three variables have no effect on the performance of auditors at the Inspectorate of South Pesisir Regency. The results found in this study do not match the research done by previous researchers.

Date: 2020-01-16
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:dqp49

DOI: 10.31219/osf.io/dqp49

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