Analysis of the Influence of Soft Skills, Hard Skills, and Motivation on Auditor Performance at the Buton DPRD Secretariat

Wa Ode Hartia () and Sanusi Fattah
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Wa Ode Hartia: Hasanuddin University, Master of Regional Finance
Sanusi Fattah: Hasanuddin University, Master of Regional Finance

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 1428-1443 from Springer

Abstract: Abstract This study aims to determine the effect of soft skills, hard skills and motivation on the performance of auditors in the Inspectorate of South Sulawesi Province both simultaneously. This type of research is a quantitative research. Data collection uses questionnaires and documentation. The sample taken is 54 auditors. Data analysis uses statistical tests such as validity and reliability. The results obtained prove that from multiple linear regression equation analysis the hard skill variable has a positive and significant effect on auditor performance with a coefficient of 0.058. Soft skill variable proved to have a positive and significant effect on auditor performance with a coefficient of 0.18, and motivation variable has a positive and significant effect on auditor performance with a coefficient of 0.44. Furthermore, in the simultaneous test, the calculated F was obtained with a significance figure (p value) 0,000. The t-test showed that the hypothesis could be accepted. Therefore, it can be concluded from this research that auditors at the South Sulawesi Provincial Inspectorate Office can pay more attention to hard skills and soft kills through development in various forms such as training, seminars and other appropriate developments. In addition, leaders are encouraged to appreciate the achievements/achievements of the auditors so that they are more motivated in carrying out their duties.

Keywords: Soft Skills; Hard Skills; Motivation; Performance (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-758-8_115

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