determinan kinerja auditor : peran self efficacy sebagai mediasi dan spritual…

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 P…