The Effect of Competence on Performance Auditor of Financial and Development Supervision Agency of North Sumatera Province

Wan Fachruddin, Ivone Denada P Panggabean

Abstract


This research aims to determine the effect of competence on Performance Auditor. This study uses a hypothesis testing approach (hypotheses testing). This approach is used to partially test the effect of each independent variable on the dependent variable. This type of research is a correlational study. The setting of this research is a field study (field research). Field studies are research conducted by direct observation of the object under study. The population of this study was 38 Auditors whom all of them work at Divison of Investigation and them work at Divison of APD on BPKP Office Representative of North Sumatra Province. The research sample was determined using purposive sampling. This research questionnaire was measured using a Likert scale. Data were analyzed using multiple linear regression analysis and tested with data quality test, classical assumption test, and data hypothesis testing using SPSS 26 software. The purpose of this research is to identify the affect Competence on Performance Auditor. The results of this research show that: Competence affects Performance Auditor. It is shown by its coefficient of determination score which is Sig. 0.003 < 0.05 dan value t hitung 3.232 > 2.030. It is shown by its coefficient of determination score which is Sig. 0.002 < 0.05 dan value t hitung 3.407 > 2.030. 

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References


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Proceeding International Seminar and Conference on Islamic Studies (ISCIS)

Ruang Jurnal
Pascasarjana UIN Sumatera Utara Medan
Jl. IAIN No.1, Gaharu, Kec. Medan Tim., Kota Medan, Sumatera Utara 20235, Sumatera Utara, Indonesia

Map Coordinate: Lat 3.6004988 " Long 98.6815599"



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