Abstract

Performance usually associated with an attitude of person at work to achieve organizational goals. Republic of Indonesia Financial Audit Agency (BPK RI) has an important role in realizing the implementation of a clean and free state of Corruption Collusion and Nepotism. This is done by checking the management and responsibility of state finance freely and independently. The audit quality will depend on the performance of auditor itself. The performance of an auditor is influenced by characteristics of the auditor's personality. Self-efficacy is a personality trait that refers to someone's belief that the person is able to complete his task well. Self-efficacy can affect the level of motivation, persistence and performance of employees when making an assignment. Motivation as a driver for someone to take an action has an important role to spur person to work more effective and efficient in order to achieve organizational goals. This will affect the performance of the person as well as the performance of the organization. This study was conducted at BPK RI Representative of Bali Province with the respondents is auditor who have worked more than or equal to 1 year. Hypothesis testing is carried out using path analysis techniques. The results obtained that self-efficacy has an effect on auditor performance while motivation does not have a significant effect on performance. Self-efficacy has a significant effect on auditor motivation. Based on these results the motivation was not able to mediate the influence of the relationship between self-efficacy and the performance of the auditor of BPK RI Representative of Bali Province Keywords : Self-efficacy, Motivation, and Performance. DOI : 10.7176/RJFA/10-24-19 Publication date: December 31 st 2019

Highlights

  • This means that 32.8% of auditor performance variables are influenced by selfefficacy and motivation used in this study

  • The results of data analysis showed that self-efficacy had a significant effect on performance with a significance value of 0.026

  • The results showed that self-efficacy had a significant effect on auditor performance, while motivation had no significant effect on auditor performance

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Summary

Personality Theory

Personality theory states that one can predict how the others will act based on the personality. This theory shows that behavior can be determined by one's personality (Feist and Feist, 2009: 430). Alwisol (2009) states that personality is a general trait in the form of thoughts, activities, and feelings that affect systemically the overall behavior of a person. This study discusses the personality theory used to explain the effect of self-efficacy on auditor performance with motivation as an intervening variable. A person's behavior will be influenced by the nature of his personality, as well as in this study, the performance is positioned as a behavior that will later be influenced by self-efficacy and motivation which is positioned as personality traits. The nature of one's personality determines the way the individual behaves

Self-efficacy
Motivation
Performance
Population and Samples of The Research
Data Analysis Method
Result
Result of The Instrumental Test
Classical Assumption Test Results
Results of Multiple Linear Regression Analysis
Conclusion
Suggestion

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