CD Skripsi

determinan kinerja auditor : peran self efficacy sebagai mediasi dan spritual quotient sebagai pemoderasi (Studi Kasus Pada Inspektorat Daerah se-Provinsi Riau)

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Based on data from the Summary Report of Semester Audit Results (IHPS)
I of 2023, the BPK revealed 9,261 findings covering weaknesses in the internal
control system, non-compliance that could result in losses, potential losses, and
shortfalls in revenue, as well as inefficiency, inefficiency, and ineffectiveness (3E)
with a total value of IDR 18.19 trillion. This also happened in the Riau Provincial
Government where there were still many BPK findings regarding the use of APBD
funds. Not a few of these cases were handled by law enforcement officers and
ended in criminal sanctions. This should have been prevented through effective
guidance and supervision by the Regional Government Internal Auditor, namely
the Regional Inspectorate. From the data on the many BPK findings, corruption
cases that are always increasing, and the author's observations of the
performance of the Inspectorate throughout Riau Province, it is known that there
are still problems with the Performance of the Inspectorate Auditors. Based on
the literature from previous research, the Competence and Goal Orientation
variables were taken as variables that influence Auditor Performance with Selfefficacy
as a Mediator and the author also added Spiritual Quotient as a
Moderator.
This study aims to test and analyze the influence of Competence and Goal
Orientation on Auditor Performance with Self-efficacy as a Mediator and
Spiritual Quotient as a Moderator. The population in this study were all
Inspectorate Auditors throughout Riau Province totaling 550 people. The data
source used was primary data collected using a questionnaire. The sample in this
study used a purposive sampling technique . The analysis technique used was
Structural Equation Modeling (SEM) processed with SmartPLS 4.
The results of the study show that Competence and Goal Orientation have
an influence on Self-efficacy, Self efficacy is able to mediate the relationship
between Competence and Goal Orientation on Auditor Performance, and
Spiritual Quotient is able to moderate the relationship between Competence on
Auditor Performance. The type of moderation in this study is Pure Moderation
where Spiritual Quotient only moderates the relationship between independent
and dependent variables, without being an independent variable itself.
Keywords : Competence, Goal Orientation, Self efficacy,
Spiritual Quotient , Auditor Performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2210246715

Penerbit

Pekanbaru : Universitas Riau – PASCA – MAGISTER AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2210246715

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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