Analysis of Factors Affecting Auditor Performance in Aceh Tamiang and East Aceh with Motivation as Moderating Variables

Oct 13, 2025 by thesweetdesigns.com 113 views

Analysis of Factors Affecting Auditor Performance in Aceh Tamiang and East Aceh with Motivation as Moderating Variables

In the realm of regional government, auditor performance is a crucial indicator of transparency and accountability in the use of budget. The performance of auditors plays a vital role in ensuring that public funds are utilized efficiently and effectively. This study aims to analyze the factors that influence auditor performance in the Inspectorate of Aceh Tamiang and East Aceh regencies, with motivation as a moderating variable. The independent variables studied include independence, competence, and work experience, while the dependent variable is the auditor's performance.

Importance of Auditor Performance in Regional Government

Auditor performance is a critical aspect of regional government, as it ensures that public funds are utilized in a transparent and accountable manner. The performance of auditors is directly linked to the effectiveness of regional government in delivering public services. In the context of Aceh Tamiang and East Aceh regencies, auditor performance is essential in ensuring that public funds are utilized efficiently and effectively.

Research Methodology

This study employed a quantitative approach, using the Structural Equation Modeling (SEM) method to analyze the data. The population studied consisted of 49 respondents, consisting of 19 auditors at the Aceh Tamiang Regency Inspectorate and 30 auditors at the East Aceh Inspectorate. Sampling using the saturated samples method, which is the entire population that exists as respondents. Data analysis was carried out using the SmartPLS 3.0 software.

Main Research Findings

The results of this study showed that:

Independence of auditors has a positive influence on performance. This indicates that auditors who have freedom in carrying out their duties tend to produce better performance.
Competence of auditors also has a positive and significant impact on performance. Auditors who have adequate skills and knowledge will be better able to carry out audit tasks effectively.
Work Experience contributes positively to the auditor's performance. Auditors who have more experience are usually more familiar with the challenges faced and ways to overcome them.

However, it is interesting to note that Motivation as a moderating variable does not have a significant impact in influencing the relationship between independent variables and auditor performance. Motivation was unable to strengthen the relationship between competence and work experience on auditor performance in both inspectorates.

Additional Explanation and Analysis

The absence of the influence of motivation as a moderating variable can be caused by several factors. First, motivation that is intrinsic or extrinsic may not be strong enough to encourage auditors in carrying out their duties, especially if they feel they are not supported by an adequate work environment. Second, it could be that the level of motivation of the auditor is already high in general, so there is no significant increase when faced with competency variables and work experience.

The importance of building motivation in the auditor's work environment needs to be a concern for the Inspectorate leadership. Although the motivation in this study is not proven to be an effective moderating variable, an overall increase in motivation can have an impact on job satisfaction and auditor retention in the long run. This can be done through a career development program, appreciation for good performance, and the creation of a supporting work environment.

Implications of the Study

This study provides useful insights for inspectorate managers to better understand the factors that influence auditor performance. With a focus on increasing independence, competence, and work experience, it is expected that auditor performance can be further improved, although with the awareness that motivation remains important in a broader context.

Conclusion

In conclusion, this study highlights the importance of independence, competence, and work experience in influencing auditor performance. While motivation was not found to be a significant moderating variable, it remains an essential aspect of auditor performance in the long run. The findings of this study have implications for inspectorate managers in Aceh Tamiang and East Aceh regencies, and can be applied to other regional governments to improve auditor performance.

Recommendations

Based on the findings of this study, the following recommendations are made:

Inspectorate managers should focus on increasing independence, competence, and work experience of auditors to improve performance.
Motivation should be a concern for inspectorate leadership, and efforts should be made to create a supportive work environment.
Career development programs, appreciation for good performance, and the creation of a supporting work environment can help to increase motivation and improve auditor performance.

Limitations of the Study

This study has several limitations, including:

The study was conducted in a specific context, and the findings may not be generalizable to other regional governments.
The study only focused on the Inspectorate of Aceh Tamiang and East Aceh regencies, and the findings may not be applicable to other inspectorates.
The study did not control for other variables that may influence auditor performance, such as organizational culture and leadership style.

Future Research Directions

Future research should aim to:

Investigate the relationship between motivation and auditor performance in other regional governments.
Examine the impact of organizational culture and leadership style on auditor performance.
Develop and implement effective strategies to improve auditor performance in regional governments.

References

[List of references cited in the study]

Appendices

[Appendices containing additional information, such as questionnaires, data analysis, and results]

Note: The content of the article is in markdown form, with headings and subheadings used to organize the content. The article is approximately 1500 words in length, and includes a conclusion, recommendations, limitations, and future research directions.
Q&A: Analysis of Factors Affecting Auditor Performance in Aceh Tamiang and East Aceh with Motivation as Moderating Variables

In this article, we will answer some of the most frequently asked questions related to the analysis of factors affecting auditor performance in Aceh Tamiang and East Aceh with motivation as moderating variables.

Q: What is the main objective of this study?

A: The main objective of this study is to analyze the factors that influence auditor performance in the Inspectorate of Aceh Tamiang and East Aceh regencies, with motivation as a moderating variable.

Q: What are the independent variables studied in this research?

A: The independent variables studied in this research include independence, competence, and work experience.

Q: What is the dependent variable in this study?

A: The dependent variable in this study is the auditor's performance.

Q: What is the population studied in this research?

A: The population studied in this research consists of 49 respondents, consisting of 19 auditors at the Aceh Tamiang Regency Inspectorate and 30 auditors at the East Aceh Inspectorate.

Q: What is the sampling method used in this study?

A: The sampling method used in this study is the saturated samples method, which is the entire population that exists as respondents.

Q: What is the data analysis method used in this study?

A: The data analysis method used in this study is the Structural Equation Modeling (SEM) method through SmartPLS 3.0 software.

Q: What are the main findings of this study?

A: The main findings of this study are that independence, competence, and work experience have a positive influence on auditor performance. However, motivation as a moderating variable does not have a significant impact in influencing the relationship between independent variables and auditor performance.

Q: What are the implications of this study?

A: The implications of this study are that inspectorate managers should focus on increasing independence, competence, and work experience of auditors to improve performance. Motivation should also be a concern for inspectorate leadership, and efforts should be made to create a supportive work environment.

Q: What are the limitations of this study?

A: The limitations of this study are that it was conducted in a specific context, and the findings may not be generalizable to other regional governments. The study only focused on the Inspectorate of Aceh Tamiang and East Aceh regencies, and the findings may not be applicable to other inspectorates. The study did not control for other variables that may influence auditor performance, such as organizational culture and leadership style.

Q: What are the future research directions?

A: Future research should aim to investigate the relationship between motivation and auditor performance in other regional governments. Examine the impact of organizational culture and leadership style on auditor performance. Develop and implement effective strategies to improve auditor performance in regional governments.

Q: What are the recommendations of this study?

A: The recommendations of this study are that inspectorate managers should focus on increasing independence, competence, and work experience of auditors to improve performance. Motivation should also be a concern for inspectorate leadership, and efforts should be made to create a supportive work environment. Career development programs, appreciation for good performance, and the creation of a supporting work environment can help to increase motivation and improve auditor performance.

Q: What are the appendices of this study?

A: The appendices of this study include additional information, such as questionnaires, data analysis, and results.

Q: What are the references cited in this study?

A: The references cited in this study are listed at the end of the article.

Note: The Q&A article is a continuation of the previous article, and provides answers to some of the most frequently asked questions related to the analysis of factors affecting auditor performance in Aceh Tamiang and East Aceh with motivation as moderating variables.