Open AccessPENGARUH KOMPETENSI PADA KINERJA AUDITOR INTERNAL DENGAN MOTIVASI, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI DI INSPEKTORAT KABUPATEN TABANAN
Author(s) -
Sagung Mas Ary Indrayanti,
Herkulanus Bambang Suprasto,
Ida Bagus Putra Astika
Publication year - 2017
Publication title -
ekonomi dan bisnis universitas udayana (e-journal)
Language(s) - English
Resource type - Journals
ISSN - 2337-3067
DOI - 10.24843/eeb.2017.v06.i11.p04
Subject(s) - competence (human resources) , business administration , audit , psychology , internal audit , organizational commitment , survey methodology , business , accounting , social psychology , mathematics , statistics
This study aimed to get empirical evidence about the effect of competence on the performance the internal auditor with Motivation, Organizational Commitment and Environmental Uncertainty as moderating in Tabanan District Inspectorate. Inspectorate research location in Tabanan regency. The research sample was determined by the census technique. Data collected by the survey technique in the form of questionnaire and interview to 45 an internal auditor at the Inspectorate. Data analysis technique used is Moderated Regression Analysis (MRA). The results showed that : (1) Motivation strengthen competence influence on performance; (2) Commitment to the organization does not strengthen the competence influence on performance; (3) strengthening the influence of environmental uncertainty competency in performance.