The Effect Of Organizational Commitment, Understanding Of Risk Based Internal Audit, Continuing Education And Auditor Motivation On Auditor Performance With Self Efficacy As Moderating Variables In North Sumatra Province Inspectorate
The Effect of Organizational Commitment, Understanding of Internal Audit Risk Based, Continuous Education, and Auditor Motivation on Auditor Performance with Self Efficacy as a Moderating Variable in the Inspectorate of North Sumatra Province
Introduction
The performance of auditors in the Inspectorate of North Sumatra Province is a crucial aspect of ensuring the integrity and transparency of government institutions. However, the factors that affect auditor performance are complex and multifaceted. This study aims to investigate the effect of organizational commitment, understanding of risk-based internal audit, continuous education, and auditor motivation on auditor performance, with self-efficacy as a moderating variable. The study uses an explanatory approach and relies on primary data obtained from respondents.
Methodology
The research population consisted of 34 functional auditor officials under the Inspectorate of North Sumatra Province. The data collection method was carried out through a census by distributing questionnaires, so that the entire population was involved as a sample. The analysis process involved testing the hypothesis using multiple linear regression analysis, and to test the effect of moderating variables, the coefficient of determination coefficient changes.
Results
The results of the study showed that simultaneously, factors such as organizational commitment, understanding of risk-based internal audit, continuous education, and auditor motivation have a positive and significant influence on auditor performance. However, when viewed from the partial side, only organizational commitment variables, continuous education, and auditor motivation that have a significant influence on auditor performance. Meanwhile, understanding the risk-based internal audit has proven to have no significant effect.
Discussion
In the context of the organization, organizational commitment is a crucial factor that affects individual performance. Auditors who have a high commitment to the organization tend to be more motivated and responsible in carrying out their duties. This has direct implications for the quality and work of the auditor's work. Organizational commitment is a key driver of auditor performance, and it is essential for organizations to foster a culture of commitment among their auditors.
In addition, continuous education is very instrumental in increasing auditor competence. With knowledge that is always recent about the latest policies and practices, auditors can be more effective in carrying out their duties, thereby improving overall performance. Continuous education is essential for auditor development, and it is crucial for organizations to provide opportunities for auditors to update their knowledge and skills.
Auditor motivation is no less important. Motivated auditors have a tendency to excel and produce quality work. Auditor motivation is a critical factor in auditor performance, and it is essential for organizations to create an environment that fosters motivation among their auditors.
Although an understanding of the Risk-Based Internal Audit does not show a significant effect, this does not mean that the variable is not important. Conversely, a good understanding of risk-based audits can be an added value for auditors in carrying out their duties. However, a better approach may be needed to increase the auditor's understanding of this concept so that its impact on performance becomes more tangible.
In this study, self-efficacy acts as a moderating variable, which shows that auditor's confidence in their ability can strengthen the relationship between these factors and auditor performance. Auditors who are sure of their abilities tend to be more able to adapt to changes and face challenges, so they are able to carry out tasks better. Self-efficacy is a critical factor in auditor performance, and it is essential for organizations to develop the self-efficacy of their auditors.
Conclusion
Overall, this research emphasizes the importance of a holistic approach in auditor development, which includes an increase in organizational commitment, continuous education, and motivation, as well as paying attention to aspects of the auditor's confidence to achieve optimal performance. The study highlights the need for organizations to create an environment that fosters commitment, education, motivation, and self-efficacy among their auditors.
Recommendations
Based on the findings of this study, the following recommendations are made:
- Organizations should prioritize the development of organizational commitment among their auditors.
- Continuous education should be provided to auditors to update their knowledge and skills.
- Auditor motivation should be fostered through the creation of an environment that encourages motivation.
- Self-efficacy should be developed among auditors through training and development programs.
- A better approach may be needed to increase the auditor's understanding of risk-based audits.
Limitations
This study has several limitations. Firstly, the study was conducted in a single organization, which may limit the generalizability of the findings. Secondly, the study relied on primary data obtained from respondents, which may be subject to biases. Finally, the study did not control for other factors that may affect auditor performance.
Future Research Directions
Future research should aim to replicate this study in other organizations to increase the generalizability of the findings. Additionally, future research should explore other factors that may affect auditor performance, such as leadership style, organizational culture, and technology adoption.
References
- [List of references cited in the study]
Appendix
- [Appendix containing additional information, such as questionnaires, data analysis, and results]
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Frequently Asked Questions (FAQs) about the Effect of Organizational Commitment, Understanding of Internal Audit Risk Based, Continuous Education, and Auditor Motivation on Auditor Performance with Self Efficacy as a Moderating Variable in the Inspectorate of North Sumatra Province
Q: What is the main objective of this study?
A: The main objective of this study is to investigate the effect of organizational commitment, understanding of risk-based internal audit, continuous education, and auditor motivation on auditor performance, with self-efficacy as a moderating variable in the Inspectorate of North Sumatra Province.
Q: What is the significance of this study?
A: This study is significant because it provides insights into the factors that affect auditor performance in the Inspectorate of North Sumatra Province. The findings of this study can be used to improve auditor performance and enhance the overall quality of audit services.
Q: What is the research methodology used in this study?
A: The research methodology used in this study is an explanatory approach, which involves collecting primary data from respondents through questionnaires. The data analysis was conducted using multiple linear regression analysis.
Q: What are the key findings of this study?
A: The key findings of this study are that organizational commitment, continuous education, and auditor motivation have a significant positive effect on auditor performance. However, understanding of risk-based internal audit does not have a significant effect on auditor performance.
Q: What is the role of self-efficacy in this study?
A: Self-efficacy acts as a moderating variable in this study, which means that it strengthens the relationship between the factors and auditor performance. Auditors who have high self-efficacy tend to be more confident in their abilities and are able to adapt to changes and face challenges.
Q: What are the implications of this study?
A: The implications of this study are that organizations should prioritize the development of organizational commitment, continuous education, and motivation among their auditors. Additionally, self-efficacy should be developed among auditors through training and development programs.
Q: What are the limitations of this study?
A: The limitations of this study are that it was conducted in a single organization, which may limit the generalizability of the findings. Additionally, the study relied on primary data obtained from respondents, which may be subject to biases.
Q: What are the future research directions?
A: Future research should aim to replicate this study in other organizations to increase the generalizability of the findings. Additionally, future research should explore other factors that may affect auditor performance, such as leadership style, organizational culture, and technology adoption.
Q: What are the practical implications of this study?
A: The practical implications of this study are that organizations should prioritize the development of organizational commitment, continuous education, and motivation among their auditors. Additionally, self-efficacy should be developed among auditors through training and development programs.
Q: What are the theoretical implications of this study?
A: The theoretical implications of this study are that it contributes to the understanding of the factors that affect auditor performance. The study also highlights the importance of self-efficacy in auditor performance.
Q: What are the policy implications of this study?
A: The policy implications of this study are that it highlights the need for organizations to prioritize the development of organizational commitment, continuous education, and motivation among their auditors. Additionally, self-efficacy should be developed among auditors through training and development programs.
Q: What are the future research questions?
A: Future research questions should aim to explore other factors that may affect auditor performance, such as leadership style, organizational culture, and technology adoption. Additionally, future research should aim to replicate this study in other organizations to increase the generalizability of the findings.
Q: What are the recommendations for future research?
A: The recommendations for future research are that it should aim to explore other factors that may affect auditor performance. Additionally, future research should aim to replicate this study in other organizations to increase the generalizability of the findings.
Q: What are the conclusions of this study?
A: The conclusions of this study are that organizational commitment, continuous education, and auditor motivation have a significant positive effect on auditor performance. However, understanding of risk-based internal audit does not have a significant effect on auditor performance. Self-efficacy acts as a moderating variable, which strengthens the relationship between the factors and auditor performance.