Abstract
This study aims to examine the effect of time budget pressure, organizational commitment, understanding of good governance and complexity of tasks on auditor performance. This research was conducted at the BPKP Representative of Bali Province. The number of samples taken was 55 respondents using the saturated sampling method. Data collection was carried out using a research questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that budget time pressure and task complexity negatively affected auditor performance. This shows that the higher the time budget pressure and the complexity of the task causes the auditor's performance to be lower. While organizational commitment and understanding of good governance have a positive effect on auditor performance. This shows that the higher organizational commitment and understanding of good governance lead to higher auditor performance.Keywords: Performance, time budget, commitment, good governance, complexity.
Highlights
This study aims to examine the effect of time budget pressure, organizational commitment, understanding of good governance and complexity of tasks on auditor performance
Hal ini berarti bahwa semakin tinggi pemahaman good governance, maka kinerja auditor akan semakin meningkat.Kompleksitas tugas berpengaruh negatif terhadap kinerja auditor di Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Bali
Summary
Sig (2-tailed) memiliki nilai lebih besar dari 0,05. Oleh karena itu data yang digunakan dalam penelitian ini telah berdistribusi normal. Uji heteroskedastisitas dalam penelitian ini dilakukan dengan uji Glejser, dengan cara meregresi nilai absolute residual dari model yang diestimasi terhadap variabel bebas. Jika nilai signifikannya lebih besar dari 0,05 maka tidak terjadi gejala heteroskedastisitas. Hasil uji heteroskedastisitas dapat dilihat pada Tabel 2
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