Determination to Improve of Auditor Performance at the Financial Audit Agency Representing the Province of South Sumatra
Main Article Content
Abstract
The performance of auditors is a very important element in an organization which assesses certain measures such as the quality of work, the amount of work completed and the timeliness planned, therefore individual performance can affect the work productivity of an organization. Auditor performance can also be influenced by internal and external factors which will affect how an auditor acts in making decisions, creating a reasonable opinion in accordance with the financial statements that occur. This study aims to analyze the role of emotional intelligence, time budget pressure and work-life balance on Auditor performance. This type of research uses primary data obtained from respondents' answers submitted to the Supreme Audit Agency of South Sumatra Province Representative. This research uses PLS-SEM software version 4.0. The results showed that Emotional Intelligence had no significant effect on auditor performance, while time budget pressure and work-life balance had a positive effect on auditor performance.
Article Details
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Abdullah, R. (2024). Pengaruh Kecerdasan Emosional Auditor Terhadap Kinerja Auditor pada Kantor Inspektorat Kabupaten Konawe Kepulauan. JITAA : Journal Of International Taxation, Accounting And Auditing, 1(01), 1–20. https://doi.org/10.62668/jitaa.v1i01.129
Azis, N. A. (2024). The Effect of Times Budget Pressure, Competency, and complexity of task on Auditors performance in Accounting Public Office in Makassar. 6(2), 155–166.
https://doi.org/10.31605/jepa.v6i2.3597
Anggono, A., Teng, S. H., Nasution, S. A., Irawan, A., & Tarwiyah, T. (2024). Pengaruh Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor. Owner, 8(4), 4251–4261.
https://doi.org/10.33395/owner.v8i4.2470
Achmad, F. A., & Galib, S. (2022). Pengaruh Red Flags, Independensi, Dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 379–392.
https://doi.org/10.37641/jiakes.v10i2.1420
Apriliani, H., R., (2021). Pengaruh Locus Of Control, Komitmen Organisasi, Profesionalisme, Kecerdasan Emosional, dan Struktur Audit Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Inspektorat Kota Dumai). Universitas Sumatera Utara Medan.
Badewin & Kurnia, F. (2022). Pengaruh Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Kinerja Auditor pada Kantor Akuntansi publik di Pekanbaru. Jurnal Akuntansi dan Keuangan Vol 11 Nomor 1.
https://doi.org/10.32520/jak.v11i1.1982
Gede, N., Diatmika, A., Putu, &, Pande, A., & Savitri, R. (2020). Pengaruh Time Budget Pressure, Locus Of Control dan Perilaku Disfungsional Audit Terhadap Kinerja Auditor. In Jurnal Ilmiah Akuntansi dan Bisnis (Vol. 5, Issue 2).
https://doi.org/10.38043/jiab.v5i2.2807
Halimatusyadiah, Ilyas, F., & Oktora, B. E. (2022). Pengaruh Skeptisme Profesional, Time Pressure, Locus Of Control, Kecerdasan Emosional, Dan Pengalaman Terhadap Kemampuan Auditor Mendeteksi Kecurangan. Indonesian Journal of Accounting and Business, 3(2), 100–115.
https://doi.org/10.33019/ijab.v3i2.28
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Mediation Analysis.
https://Doi.Org/10.1007/978-3-030-80519-7_7.
Michael, A., & Dixon, R. (2019). Audit data analytics of unregulated voluntary disclosures and auditing expectations gap. International Journal of Disclosure and Governance, 16(4), 188–205.
https://doi.org/10.1057/s41310-019-00065-x
Nurlatifah, S. (2024). Sinergi Kecerdasan Emosional dan Gaya Kepemimpinan Dalam Meningkatkan Kinerja Auditor. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 11(3), 360–369.
https://doi.org/10.35137/jabk.v11i3.104
Purnamasari, N., (2021). Pengaruh Self -Efficacy, Kecerdasan Emosional, Persepsi Tentang Budaya Organisasi dan Etika Profesi Terhadap Kinerja Auditor. Universitas Katolik Soegijapranata Semarang.
Pujiastuti, H., & Subkhan, F. (2024). Role Stress, Time budget Pressure, dan Profesionalisme Terhadap Kinerja Auditor. Jurnal Manajemen dan Bisnis, Volume 7 Nomor 1.
https://doi.org/10.46975/ebp.v7i1.537
Rakhmanto, W., & Rosnani, T. (2024). Pengaruh Keseimbangan Kehidupan Kerja terhadap Kinerja Auditor dengan Stres Kerja Sebagai Variabel Mediasi. Journal of vision and ideas,
https://doi.org/10.47467/visa.v4i1.5799
Robinson, S. P., Arsani, A. M., Oktaviani, M., & Nugraheni, R. (2024). Aplikasi Smart PLS 4.0 Untuk Statistisi Pemula.
Sihombing, Pardomuan Robinson, SST, M. S., Arsani, Ade Marsinta, SST, MPMA, M., Oktaviani, Maya, S.Pd., M. P., Nugraheni, Rantii, S.Si., M. A., Dr. Lianna Wijaya, A.Md., S.E., M. M. S., & Dr. Ikram Muhammad, S. Pd., M. S. (2024). Aplikasi Smartpls 4.0 untuk Statistisi Pemula (M. P. Dr. Ismail Marzuki (ed.); 1st ed.). Minhaj Pustaka.
Schuberth, F., Rademaker, M. E., & Henseler, J. (2023). Assessing the overall fit of composite models estimated by partial least squares path modeling. European Journal of Marketing, 57(6), 1678–1702.
https://doi.org/10.1108/EJM-08-2020-0586
Sim, A. H., Ki, Y. P., & Fung, C. Y. (2023). The Relationship between Work-Life Balance, Job Satisfaction, and Turnover Intention among Accounting Personnel in Public Accounting Firms. Journal of Cognitive Sciences and Human Development, 9(2), 63–88.
https://doi.org/10.33736/jcshd.5795.2023
Sukmawati, R., & Tarmizi, M. I. (2022). Determinan Kinerja Auditor: Studi Di Wilayah Jakarta Selatan. JEMASI : Jurnal Ekonomi Manajemen Dan Akuntansi, 18(1), 34–38.
https://doi.org/10.35449/jemasi.v18i1.537
Susanti, N. K. A., & Sujana, I. K. (2019). Pengaruh Time Budget Pressure, Komitmen Organisasi, Pemahaman Good Governance dan Kompleksitas Tugas pada Kinerja Auditor. E-Jurnal Akuntansi , 28(2), 1059-1087.
https://doi.org/10.24843/EJA.2019.v28.i02.p11
Sari, T. P., & Putra, D. (2017). Kecerdasan Spiritual Dan Skeptisme Profesional Sebagai Pemoderasi Pengaruh Time Budget Pressure Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 19, 1606–1633.
Schermelleh-Engel, K., Moosbrugger, H., & Müller, H. (2003). Evaluating The Fit Of Structural Equation Models: Tests Of Significance And Descriptive Goodness-Of-Fit Measures. Mpr-Online, 8(2), 23–74.
https://doi.org/10.23668/psycharchives.12784
Sososutikno, C. (2003). Hubungan Tekanan Anggaran Waktu dengan Perilaku Disfungsional serta Pengaruhnya terhadap Kualitas Audit. Simposium Nasional Akuntansi VI Surabaya.
Yuniarti, T. (2020). Motivasi Kerja dan Kinerja Auditor Terhadap Tekanan Anggaran Waktu, Kompleksitas Tugas, Dan Anggaran (Suatu Kajian Studi Literatur Manajemen Dan Keuangan). Jurnal Ilmu Manajemen Terapan. Universitas Terbuka, Kalimantan Tengah, 2(2), 233–251.
https://doi.org/https://doi.org/10.31933/jimt.v2i2
Azis, N. A. (2024). The Effect of Times Budget Pressure, Competency, and complexity of task on Auditors performance in Accounting Public Office in Makassar. 6(2), 155–166.
https://doi.org/10.31605/jepa.v6i2.3597
Anggono, A., Teng, S. H., Nasution, S. A., Irawan, A., & Tarwiyah, T. (2024). Pengaruh Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor. Owner, 8(4), 4251–4261.
https://doi.org/10.33395/owner.v8i4.2470
Achmad, F. A., & Galib, S. (2022). Pengaruh Red Flags, Independensi, Dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 379–392.
https://doi.org/10.37641/jiakes.v10i2.1420
Apriliani, H., R., (2021). Pengaruh Locus Of Control, Komitmen Organisasi, Profesionalisme, Kecerdasan Emosional, dan Struktur Audit Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Inspektorat Kota Dumai). Universitas Sumatera Utara Medan.
Badewin & Kurnia, F. (2022). Pengaruh Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Kinerja Auditor pada Kantor Akuntansi publik di Pekanbaru. Jurnal Akuntansi dan Keuangan Vol 11 Nomor 1.
https://doi.org/10.32520/jak.v11i1.1982
Gede, N., Diatmika, A., Putu, &, Pande, A., & Savitri, R. (2020). Pengaruh Time Budget Pressure, Locus Of Control dan Perilaku Disfungsional Audit Terhadap Kinerja Auditor. In Jurnal Ilmiah Akuntansi dan Bisnis (Vol. 5, Issue 2).
https://doi.org/10.38043/jiab.v5i2.2807
Halimatusyadiah, Ilyas, F., & Oktora, B. E. (2022). Pengaruh Skeptisme Profesional, Time Pressure, Locus Of Control, Kecerdasan Emosional, Dan Pengalaman Terhadap Kemampuan Auditor Mendeteksi Kecurangan. Indonesian Journal of Accounting and Business, 3(2), 100–115.
https://doi.org/10.33019/ijab.v3i2.28
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Mediation Analysis.
https://Doi.Org/10.1007/978-3-030-80519-7_7.
Michael, A., & Dixon, R. (2019). Audit data analytics of unregulated voluntary disclosures and auditing expectations gap. International Journal of Disclosure and Governance, 16(4), 188–205.
https://doi.org/10.1057/s41310-019-00065-x
Nurlatifah, S. (2024). Sinergi Kecerdasan Emosional dan Gaya Kepemimpinan Dalam Meningkatkan Kinerja Auditor. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 11(3), 360–369.
https://doi.org/10.35137/jabk.v11i3.104
Purnamasari, N., (2021). Pengaruh Self -Efficacy, Kecerdasan Emosional, Persepsi Tentang Budaya Organisasi dan Etika Profesi Terhadap Kinerja Auditor. Universitas Katolik Soegijapranata Semarang.
Pujiastuti, H., & Subkhan, F. (2024). Role Stress, Time budget Pressure, dan Profesionalisme Terhadap Kinerja Auditor. Jurnal Manajemen dan Bisnis, Volume 7 Nomor 1.
https://doi.org/10.46975/ebp.v7i1.537
Rakhmanto, W., & Rosnani, T. (2024). Pengaruh Keseimbangan Kehidupan Kerja terhadap Kinerja Auditor dengan Stres Kerja Sebagai Variabel Mediasi. Journal of vision and ideas,
https://doi.org/10.47467/visa.v4i1.5799
Robinson, S. P., Arsani, A. M., Oktaviani, M., & Nugraheni, R. (2024). Aplikasi Smart PLS 4.0 Untuk Statistisi Pemula.
Sihombing, Pardomuan Robinson, SST, M. S., Arsani, Ade Marsinta, SST, MPMA, M., Oktaviani, Maya, S.Pd., M. P., Nugraheni, Rantii, S.Si., M. A., Dr. Lianna Wijaya, A.Md., S.E., M. M. S., & Dr. Ikram Muhammad, S. Pd., M. S. (2024). Aplikasi Smartpls 4.0 untuk Statistisi Pemula (M. P. Dr. Ismail Marzuki (ed.); 1st ed.). Minhaj Pustaka.
Schuberth, F., Rademaker, M. E., & Henseler, J. (2023). Assessing the overall fit of composite models estimated by partial least squares path modeling. European Journal of Marketing, 57(6), 1678–1702.
https://doi.org/10.1108/EJM-08-2020-0586
Sim, A. H., Ki, Y. P., & Fung, C. Y. (2023). The Relationship between Work-Life Balance, Job Satisfaction, and Turnover Intention among Accounting Personnel in Public Accounting Firms. Journal of Cognitive Sciences and Human Development, 9(2), 63–88.
https://doi.org/10.33736/jcshd.5795.2023
Sukmawati, R., & Tarmizi, M. I. (2022). Determinan Kinerja Auditor: Studi Di Wilayah Jakarta Selatan. JEMASI : Jurnal Ekonomi Manajemen Dan Akuntansi, 18(1), 34–38.
https://doi.org/10.35449/jemasi.v18i1.537
Susanti, N. K. A., & Sujana, I. K. (2019). Pengaruh Time Budget Pressure, Komitmen Organisasi, Pemahaman Good Governance dan Kompleksitas Tugas pada Kinerja Auditor. E-Jurnal Akuntansi , 28(2), 1059-1087.
https://doi.org/10.24843/EJA.2019.v28.i02.p11
Sari, T. P., & Putra, D. (2017). Kecerdasan Spiritual Dan Skeptisme Profesional Sebagai Pemoderasi Pengaruh Time Budget Pressure Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 19, 1606–1633.
Schermelleh-Engel, K., Moosbrugger, H., & Müller, H. (2003). Evaluating The Fit Of Structural Equation Models: Tests Of Significance And Descriptive Goodness-Of-Fit Measures. Mpr-Online, 8(2), 23–74.
https://doi.org/10.23668/psycharchives.12784
Sososutikno, C. (2003). Hubungan Tekanan Anggaran Waktu dengan Perilaku Disfungsional serta Pengaruhnya terhadap Kualitas Audit. Simposium Nasional Akuntansi VI Surabaya.
Yuniarti, T. (2020). Motivasi Kerja dan Kinerja Auditor Terhadap Tekanan Anggaran Waktu, Kompleksitas Tugas, Dan Anggaran (Suatu Kajian Studi Literatur Manajemen Dan Keuangan). Jurnal Ilmu Manajemen Terapan. Universitas Terbuka, Kalimantan Tengah, 2(2), 233–251.
https://doi.org/https://doi.org/10.31933/jimt.v2i2