The Effect of Accountability, Audit Knowledge and Gender on Internal Auditor Performance

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.