Determinants of Auditor Performance at the Regional Inspectorate: Evidence from East Java – Indonesia

Abstract

Performance measurement is used as a basis for assessing the success and failure of implementing activities. Quality human resources affect the performance of each auditor. Quality of supervision must fulfill criterion under regulations is required. The research objective was to test whether responsibility, independence, expertise, and compliance with the code of ethics affected the inspectorate auditors' performance in regional governments in East Java. Research data collection was carried out by the survey method by the snowball method to distribute questionnaires to respondents. Forty-seven filled questionnaires were analyzed using partial least squares. There are four hypotheses tested. Based on the test results, it can be concluded that there is an influence of responsibility, independence, competence, and compliance on the regional inspectorate auditors' performance. Auditors who comply with the code of ethics can increase auditor professionalism. The higher the professionalism, the better the auditor can consider finding possible deviations. The research implication is that adherence to the established standards improves the quality of audit performance. Therefore, continuous efforts are needed to enhance competence and compliance with the auditing apparatus standards to produce quality regional financial statements.