The Effect of Accountability, Audit Knowledge and Gender on Internal Auditor Performance
Keywords:
Accountability, Audit Knowledge, Gender, Performance, Internal Auditor
Abstract
This study was conducted to analyze and examine the effect of accountability, audit knowledge, and gender on the performance of auditors at the Makassar City Regional Inspectorate. We used primary data by distributing questionnaires to all auditors at the Makassar City Regional Inspectorate, totaling 109 people. The sampling technique used the census method because the number of auditors at the Makassar City Regional Inspectorate was relatively small. Methods of data analysis using descriptive statistical analysis and multiple linear regression. The results showed that simultaneously or partially indicated that the variables of accountability, audit knowledge and gender had a positive and significant effect on the performance of internal auditors at the Makassar City Regional Inspectorate. Furthermore, of the three significant independent variables used in determining the level of internal auditor performance, it turns out that the audit knowledge variable has a dominant influence in improving the performance of internal auditors at the Makassar City Regional Inspectorate.
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References
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Ruegger, D., & King, E. W. (1992). A study of the effect of age and gender upon student business ethics. Journal of Business ethics, 11(3), 179-186.
Salsabila, A., & Prayudiawan, H. (2011). Pengaruh Akuntabilitas, Pengetahuan Audit dan Gender terhadap Kualitas Hasil Kerja Auditor Internal (Studi Empiris pada Inspektorat Wilayah Provinsi DKI Jakarta). Jurnal telaah dan riset akuntansi, 4(2), 155-175.
Sembiring, A. E. (2015). Pengaruh Kompetensi, Independensi, dan Good Corporate Governance terhadap Kualitas Audit pada PT." X" (Doctoral dissertation, Universitas Kristen Maranatha).
Tubbs, R. M. (1992). The effect of experience on the auditor's organization and amount of knowledge. Accounting Review, 783-801.
Wahyuni, W., Darwin, K., & Fuada, N. (2020). Follow up on External Audit Result: Evidence from Telecommunications Companies in Indonesia. Point of View Research Accounting and Auditing, 1(3), 71-76.
Ahmad, H., Mappatompo, A., & Muslim, M. (2018). Capital Ownership Structure And Decision On Fi-financial Market Reaction And Corporate Value. International Journal of Innovative Science and Re-search Technology, 3(9), 395-406.
Ardini, L. (2010). Pengaruh kompetensi, independensi, akuntabilitas dan motivasi terhadap kualitas audit. Jurnal Ekonomi dan Bisnis Airlangga (JEBA), 20(3).
Brown, L. T., & Stanners, R. F. (1983). The assessment and modification of concept interrelationships. The Journal of experimental education, 52(1), 11-21.
Hajering, M. S. (2019). Moderating Ethics Auditors Influence of Competence, Accountability on Audit Quality. Jurnal Akuntansi, 23(3), 468-481.
Halvorsen, E. (2019). Gender audit. In Gender, teaching and research in higher education (pp. 9-19). Routledge.
Ishak, P. (2018). Pengaruh Independensi Auditor, Emotional Intelligence, Spiritual Intelligence Terhadap Perilaku Etis Auditor dan Kinerja Auditor. ATESTASI: Jurnal Ilmiah Akuntansi, 1(1), 85-98.
Jamilah, S., Fanani, Z., & Chandrarin, G. (2007). Pengaruh gender, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. Simposium Nasional Akuntansi X, 1.
Mardiasmo, D., & MBA, A. (2009). Akuntansi Sektor Publik. Yogyakarta: Andi.
Mardisar, D., & Sari, R. N. (2007). Pengaruh akuntabilitas dan pengetahuan terhadap kualitas hasil kerja auditor. Simposium nasional akuntansi X, 26-28.
Messier Jr, W. F., Quilliam, W. C., Hirst, D. E., & Craig, D. (1992). The effect of accountability on judgment: Development of hypotheses for auditing; discussions; reply. Auditing, 11, 123.
Mursalim, M., & Ahmad, H. (2020). Penerapan Internal Audit Capability Model Dalam Meningkatkan Kapabilitas Aparat Pengawasan Instansi Pemerintah. CESJ: Center Of Economic Students Journal, 3(3), 334-350.
Muslim, M., Ahmad, H., Rahim, S., & ARPelu, M. F. (2020). Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence. Journal Of Auditing, Finance, And Forensic Accounting, 8(2).
Muslim, M., Nurwanah, A., Sari, R., & Arsyad, M. (2020). Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 8(2), 100-112.
Muslim, M., Pelu, M. F. A., & Mentari, K. S. (2018). Pengaruh Kompetensi Auditor, Tekanan Ketaatan, dan Kompleksitas Tugas Terhadap Audit Judgment. Bongaya Journal for Research in Accounting (BJRA), 1(2), 08-17.
Pelu, M. F. A., Muslim, M., & Nurfadila, N. (2020). Pengaruh Kompetensi, Skeptisme Profesional Auditor Dan Tekanan Anggaran Waktu Terhadap Efektivitas Pelaksanaan Audit Investigasi. Jurnal Ekonomika, 4(1), 36-45.
Pratiwi, A., Muslim, M., Rahim, S., & Pelu, M. F. A. (2020). Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating. Ekuitas: Jurnal Pendidikan Ekonomi, 8(1), 9-19.
Rahim, S., & Muslim, K. (2018). AHP, & Leo, M.(2018). Government Auditor Performance: The Main Role Of Locus Of Control. In International Conference And Call For Paper.
Rahim, S., Ahmad, H., Muslim, M., & Nursadirah, A. (2020). Disclosure of Local Government Financial Statements in South Sulawesi. In Brawijaya International Conference on Multidisciplinary Sciences and Technology (BICMST 2020) (pp. 1-6). Atlantis Press.
Rahim, S., Ahmad, H., Nurwakia, N., Nurfadila, N., & Muslim, M. (2020). The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation. Journal of Accounting and Strategic Finance, 3(1), 103-117.
Rahim, S., Muslim, M., & Amin, A. (2019). Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism. Jurnal Akuntansi, 23(1), 47-62.
Ruegger, D., & King, E. W. (1992). A study of the effect of age and gender upon student business ethics. Journal of Business ethics, 11(3), 179-186.
Salsabila, A., & Prayudiawan, H. (2011). Pengaruh Akuntabilitas, Pengetahuan Audit dan Gender terhadap Kualitas Hasil Kerja Auditor Internal (Studi Empiris pada Inspektorat Wilayah Provinsi DKI Jakarta). Jurnal telaah dan riset akuntansi, 4(2), 155-175.
Sembiring, A. E. (2015). Pengaruh Kompetensi, Independensi, dan Good Corporate Governance terhadap Kualitas Audit pada PT." X" (Doctoral dissertation, Universitas Kristen Maranatha).
Tubbs, R. M. (1992). The effect of experience on the auditor's organization and amount of knowledge. Accounting Review, 783-801.
Wahyuni, W., Darwin, K., & Fuada, N. (2020). Follow up on External Audit Result: Evidence from Telecommunications Companies in Indonesia. Point of View Research Accounting and Auditing, 1(3), 71-76.
Published
2021-06-26
How to Cite
Ratna Sari, D., Mursalim, M., Lannai, D., & Ahmad, H. (2021). The Effect of Accountability, Audit Knowledge and Gender on Internal Auditor Performance. Point of View Research Accounting and Auditing, 2(2), 150-159. https://doi.org/10.47090/povraa.v2i2.136
Section
Articles
Copyright (c) 2021 Point of View Research Accounting and Auditing
This work is licensed under a Creative Commons Attribution 4.0 International License.
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