Pengaruh Motivasi Auditor dan Kompleksitas Tugas terhadap Kinerja Auditor Pemerintah Daerah: Studi pada Inspektorat Aceh
DOI:
https://doi.org/10.61393/heiema.v4i1.250Keywords:
Auditor Motivation, Task Complexity, Auditor PerformanceAbstract
This study aims to analyze the influence of auditor motivation and task complexity on the performance of government auditors. Auditor motivation is considered a crucial factor that can drive work efficiency and effectiveness, while task complexity contributes to determining an auditor's ability to optimally complete their tasks. This research was conducted on employees of the Aceh Inspectorate, encompassing 82 individuals from various positions, including Inspectors, Secretaries, Assistant Inspectors, functional auditor officials, and other staff. The study employed a quantitative approach with a census method, where the entire population was used as the research sample. To test the hypotheses, Structural Equation Modeling (SEM) was utilized, allowing simultaneous and in-depth analysis of variable relationships. SEM was chosen for its ability to test causal relationships and provide accurate estimations regarding the influence of variables in the study. The findings indicate that auditor motivation has a direct and significant effect on auditor performance, with a greater contribution than task complexity. High motivation has been proven to enhance the efficiency and effectiveness of auditors' work. Task complexity also has a significant impact, though its contribution is moderate (value of 0.417). However, the study also revealed that other factors, such as integrity, professionalism, and auditor independence, influence auditor performance, even though they were not the primary focus of the research. This study emphasizes the importance of enhancing auditor motivation and managing task complexity, as well as integrating other factors into further analyses to provide a holistic understanding of the factors affecting the performance of government auditors.
References
Aulia, Rafika, and Rahmawaty Rahmawaty. 2020. “Pengaruh Kemakmuran Pemerintah Daerah, Ukuran Pemerintah Daerah, Dan Tingkat Ketergantungan Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota Di Provinsi Aceh.” Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5(4): 584–98. doi:10.24815/jimeka.v5i4.16826.
Devi, Ni Putu Haris Candra, and I Made Pande Dwiana Putra. 2019. “Pengaruh Profesionalisme, Independensi Dan Pelatihan Auditor Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Provinsi Bali.” E-Jurnal Akuntansi 27: 1472. doi:10.24843/eja.2019.v27.i02.p24.
Hair, Joseph F., Jeffrey J. Risher, Marko Sarstedt, and Christian M. Ringle. 2019. “When to Use and How to Report the Results of PLS-SEM.” European Business Review 31(1): 2–24. doi:10.1108/EBR-11-2018-0203.
Hanjani, Andreani, and Rahardja. 2014. “Analisis Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit, Kompetensi, Motivasi Auditor Terhadap Kualitas Audit (Studi Pada Auditor KAP Di Semarang).” Diponegoro Journal of Accounting 3(2): 1–9.
Hidayatullah, Arif, Siti Maria Wardayati, and Ahmad Roziq. 2021. “Kajian Teoritis Tentang Budaya Organisasi, Independensi, Dan Etika Profesi Terhadap Kinerja Auditor BPKP Melalui Motivasi Dan Profesionalisme.” Jurnal Akuntansi dan Pajak 22(1): 217. doi:10.29040/jap.v22i1.2800.
Jaya, Alvin Aditya, Nina Sabrina, and Anggrelia Afrida. 2022. “SINTAMA : Jurnal Sistem Informasi , Akuntansi Dan Manajemen Lingkungan Kerja Dan Kompleksitas Tugas Terhadap Kinerja Auditor Dengan Kompetensi Sebagai Variabel Modearsi Pada Inspektorat Daerah Sumatera Selatan Kesadaran Akan Pentingnya Lembaga Inspektorat.” SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen 2(3): 252–68.
Liza, Laisa, and Mariana Mariana. 2023. “Can Budget Ratcheting Moderate the Relationship Between Financial Performance and Capital Expenditures?” Journal of Data Acquisition and Processing 38(3): 5472–85. doi:10.5281/zenodo.777718.
Mariana, Mariana, Syukriy Abdullah, and Nadirsyah Nadirsyah. 2018. “Informasi Akuntansi, Informasi Non-Akuntansi, Dan Keputusan Pemberian Kredit.” Jurnal Reviu Akuntansi dan Keuangan 8(2): 177. doi:10.22219/jrak.v8i2.37.
Mariana, Mariana, Laisa Liza, Sri Winarsih Ramadana, Rahmaniar Rahmaniar, and Zulfikar Zulfikar. 2024. “Pengaruh Etika Audit Dan Motivasi Terhadap Keputusan Strategis Internal Auditor.” Owner: Riset & Jurnal Akuntansi 8(3): 2306–13. doi:10.33395/owner.v8i3.2179.
Mariana, Mariana, and Rahmaniar Rahmaniar. 2022. “Pengaruh Motivasi Dan Independensi Auditor Terhadap Kinerja Auditor.” HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi 1(2): 76–86. doi:https://doi.org/10.61393/heiema.v1i2.74.
Moscato, Jason. 2023. “Evaluating Organizational Performance Using SmartPLS: A Management Perspective.” APTISI Transactions on Management (ATM) 7(3): 273–81. doi:10.33050/atm.v7i3.2144.
Munawarah, Hujjatun, and Yossi Diantimala. 2016. “Pengaruh Motivasi, Diskusi Dalam Reviu Audit, Kompleksitas Tugas, Dan Tekanan Waktu Terhadap Kinerja Auditor (Studi Pada Inspektorat Kabupaten/Kota Di Provinsi Aceh).” Jurnal Telaah dan Riset Akuntansi 9(1): 33–44.
Oktavia, Marta Hapsari. 2019. “Pengaruh Integritas, Kerahasiaan, Kompleksitas Tugas, Motivasi Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Di Inspektorat Provinsi Jawa Tengah.” Jurnal Akuntansi Bisnis 16(2): 161. doi:10.24167/jab.v16i2.2253.
Pribadi, Teguh. 2022. “Pengaruh Jabatan Fungsional Auditor Dan Motivasi Kerja Terhadap Kinerja Auditor Inspektorat Jenderal Kementerian Perhubungan.” Jurnal Syntax Transformation 33(1): 1–12.
Ramadana, Sri Winarsih, Mariana Mariana, Rahmaniar Rahmaniar, and Saiful Bahgia. 2023. “Determinansi Kinerja Keuangan Pemerintah Daerah.” Owner: Riset dan Jurnal Akuntansi, 7(2): 1831–40. doi:10.33395/owner.v7i2.1590.
Rofiq, Inul, and Fefri Indra Arza. 2021. “Pengaruh Ukuran Pemerintah Daerah, Umur Pemerintah Daerah, Status Pemerintah Daerah, Jumlah Penduduk, Jumlah SKPD, Belanja Pegawai Dan Leverage Terhadap Kemandirian Keuangan Daerah.” Jurnal Eksplorasi Akuntansi 3(3): 705–19. doi:10.24036/jea.v3i3.414.
Rustiarini, Ni Wayan. 2013. “Pengaruh Kompleksitas Tugas, Tekanan Waktu, Dan Sifat Kepribadian Pada Kinerja.” Makara Human Behavior Studies in Asia 17(2): 126. doi:10.7454/mssh.v17i2.2961.
Setyawan, Diki, Indra Pahala, and Dwi Handarini. 2024. “Pengaruh Gender, Locus of Control, Kompleksitas Tugas, Dan Pengalaman Auditor Terhadap Audit Judgement.” Jurnal Akuntansi, Perpajakan dan Auditing 4(3): 634–54. doi:10.21009/japa.0403.02.
Sheko, Alma, and Alma Braimllari Spaho. 2018. “Information Technology Inhibitors and Information Quality in Supply Chain Management: A PLS-SEM Analysis.” Academic Journal of Interdisciplinary Studies 7(3): 125–38. doi:10.2478/ajis-2018-0064.
Sudirman, Faturachman Alputra, and Saidin Saidin. 2022. “Pemerintahan Berbasis Elektronik (E-Government) Dan Pembangunan Berkelanjutan: Reviu Literatur Sistematis.” Nakhoda: Jurnal Ilmu Pemerintahan 21(1): 44–58. doi:10.35967/njip.v21i1.269.
Yuniarti, Titi. 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 2(2): 233–51. doi:10.31933/jimt.v2i2.350.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Laisa Liza
This work is licensed under a Creative Commons Attribution 4.0 International License.
