THE EFFECTS OF PROFESSIONALISM, INDEPENDENCE, ORGANIZATIONAL COMMITMENT AND WORKLOAD ON AUDITOR PERFORMANCE (Empirical Study on Auditors of the Riau Provincial Inspectorate)
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Jun 1, 2025
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Auditor Performance, professionalism, independence, organizational commitment, workload
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Abstract
This study aims to determine whether professionalism, independence, organizational commitment, and workload have an effect on Auditor Performance at the Riau Provincial Inspectorate in 2025. The population in this study were auditors working at the Riau Provincial Inspectorate. The sampling technique used saturated sampling so that the total sample was 63 auditors. Data analysis used the classical assumption test and hypothesis testing using the SPSS version 30 tool. The results of the study showed that professionalism and organizational commitment had a significant effect on auditor performance. While independence and workload did not affect auditor performance. The results of the Adjusted RSquare test show that the independent variables used in this study can explain the dependent variable by 51% while the remaining 49% is influenced by other variables not examined in this study.
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References
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Huyen, T. N. T., Anh, T. Le, Anh, V. P. G., & Ngoc, T. P. (2023). The effect of emotional intelligence on the performance of auditors. International Journal of Data and Network Science, 7(3), 1107–1116. https://doi.org/10.5267/j.ijdns.2023.5.013
Indrayati a, Grahita Chandrarin, F. S. (2021). The Influence Of Audit Quality On Auditor Performance With Mediating Organizational Commitment And Organization Culture. Journal Of Southwest Jiaotong University, 56(2), 351–363.
KPK. (2024). Kinerja KPK 2020-2024: Tangani 2.730 Perkara Korupsi, Lima Sektor Jadi Fokus Utama. BERITA KPK. https://www.kpk.go.id/id/ruang-informasi/berita/kinerja-kpk-2020-2024-tangani-2730-perkara-korupsi-lima-sektor-jadi-fokus-utama
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Prambowo, E. S., & Riharjo, I. B. (2020). Pengaruh Independensi, Profesionalisme, dan Etika Profesi Auditor terhadap Kinerja Auditor. Jurnal Ilmu Dan Riset Akuntansi, 9(11), 1–23. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3752
Ratnawati, V., Wahyuni, N., Freddy, D., & Abduh, A. (2021). Factors maximizing tax auditors’ performance: Study on Indonesian Directorate General of Taxes. Problems and Perspectives in Management, 19(4), 422–435. https://doi.org/10.21511/ppm.19(4).2021.34
Robbins. (2018). Prilaku Organisasi. Salemba Empat.
Sari, N. K. I. P. (2022). Pengaruh Komitmen Organisasi, Kompetensi, Motivasi, Beban Kerja Dan Konflik Peran Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Bali. Universitas Mahasaraswati Denpasar.
Siti Solehah, Hidayah, N., Layli, M., & Ariyani, A. D. (2023). Pengaruh Etika Profesi, Independensi, Profesionalisme, Gaya Kepemimpinan dan Kecerdasan Emosional terhadap Kinerja Auditor pada Kantor BPKPAD Bantul. Jurnal Akuntansi Bisnis Pelita Bangsa, 8(01), 64–76. https://doi.org/10.37366/akubis.v8i01.784
Soepriyanto, G., Meiryani, Amelia, A., & Sudrajat, J. (2023). the Effect of Workload and Burnout on Auditor Performance During the Covid-19 Pandemic. Journal of Governance and Regulation, 12(1), 8–21. https://doi.org/10.22495/jgrv12i1art1
Sososutiksno, C., Gilby Sapulette, S., Tutuarima, Y. G., Akuntansi, J., Ekonomi, F., Bisnis, D., & Pattimura, U. (2022). Pengaruh Kompleksitas Tugas dan Beban Kerja Terhadap Kinerja Auditor. Jurnal Akuntansi(JAK), 8(1), 52–65. https://ojs3.unpatti.ac.id/index.php/jak
Sugiyono. (2022). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta.
Suhayati, E., & Dilyard, J. (2024). Auditor Rotation Impact on Auditor Independence and Its Implication on Auditor Performance. Journal of Eastern European and Central Asian Research, 11(2), 253–262. https://doi.org/10.15549/jeecar.v11i2.1632
Suprapta, K. R. A., & Setiawan, P. E. (2017). Pengaruh Beban Kerja, Kepuasan Kerja, Self Efficacy Dan Time Budget Pressure Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 19(1).
Ali, S. I., Al-taie, B. F. K., & Flayyih, H. H. (2023). the Effects of Negative Audit and Audit Environment on the Internal Auditor Performance: Mediating Role of Auditing Process Independence. International Journal of Economics and Finance Studies, 15(1), 64–79. https://doi.org/10.34109/ijefs.202315105
Amin. (2022). Aneh! 4 Auditor Inspektorat Dihukum Malah Lakukan Audit, Asisten I Riau: dari Segi Etika Tidak Layak. Cakaplah.Com. https://www.cakaplah.com/berita/baca/89748/2022/09/19/aneh-4-auditor-inspektorat-dihukum-malah-lakukan-audit-asisten-i-riau-dari-segi-etika-tidak-layak#sthash.zU4pMxJg.RoDErAaA.dpbs
Ardianah, Y., Bokiu, Z., & Mahmud, M. (2023). Faktor-Faktor Yang Mempengaruhi Kinerja Auditor Internal. SEIKO : Journal of Management & Business, 6(2), 365–382.
Ayuningtias, S. D. (2020). Pengaruh Profesionalisme, Independensi, Dan Etika Profesi Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Kota Semarang). Universitas Semarang.
Bagus, I., & Astika, P. (2018). Pengaruh Profesionalisme , Komitmen Organisasi , Locus Of Control dan Etika Profesi Pada Kinerja Auditor Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia email : [email protected] / Telp : + 6281916244440 Fakultas Ekonomi d. E-Jurnal Akuntansi Universitas Udayana, 23, 1629–1650.
Bhaskoro, A. P., Ulupui, I. G. K. A., & Musyaffi, A. M. (2024). Pengaruh Etika Profesi, Profesionalisme, Independensi, Dan Komitmen Organisasi Terhadap Kinerja Auditor Internal. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 5(1), 420–441.
Brahandayani, N. K. N., Novitasari, N. L. G., & Widhiastuti, N. L. P. (2023). Pengaruh Beban Kerja, Kompetensi, Komitmen Organisasi, Locus of Control, Profesionalisme Terhadap Kinerja Auditor. InFestasi, 19(2), 103–112. https://doi.org/10.21107/infestasi.v19i2.14395
Burman, N. (2024). udit BPK RI Temukan Indikasi 81 Perjalanan Dinas Fiktif di Inspektorat Riau, Inspektur Sigit Bungkam! RiauSatu.Com. https://www.riausatu.com/peristiwa/amp/42912694193/audit-bpk-ri-temukan-indikasi-81-perjalanan-dinas-fiktif-di-inspektorat-riau-inspektur-sigit-bungkam
Diana, A. L., & Setiawan, D. A. (2022). Pengaruh Profesionalisme, Komitmen Organisasi Dan Independensi Terhadap Kinerja Auditor (Studi Empiris: Kantor Akuntan Publik Jakarta Timur). Jurnal Inovasi Penelitian, 2(10), 3513–3537.
Djamil, N. (2023). APIP dalam Pelaksanaan Maturitas SPIP: Government Internal Supervisory Apparatus in Implementing the Maturity of the Government Internal Control System. JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(2), 76–88. https://naaspublishing.com/index.php/jaamter/article/view/3
Elvira, Y., & Jamil, N. (2024). Kinerja Auditor Kantor Inspektorat Kabupaten Kampar: Pengaruh Independensi, Profesionalisme, Gaya Kepemimpinan, Komitmen Organisasi, dan Pemahaman Good Governance. Dawi Jurnal Politik Pemerintahan, 2(1), 271–281. https://naaspublishing.com/index.php/jawi/article/view/52/69
Eva, Y., Wulandari, R., & Irianto, M. F. (2021). Pengaruh Independensi, Komitmen Organisasi, Struktur Audit Dan Motivasi Kerja Terhadap Kinerja Auditor (Studi Empisis Pada KAP di Kota Malang). Jurnal Riset Mahasiswa Akuntansi, 9(2), 57–65. https://doi.org/10.21067/jrma.v9i2.6107
Huyen, T. N. T., Anh, T. Le, Anh, V. P. G., & Ngoc, T. P. (2023). The effect of emotional intelligence on the performance of auditors. International Journal of Data and Network Science, 7(3), 1107–1116. https://doi.org/10.5267/j.ijdns.2023.5.013
Indrayati a, Grahita Chandrarin, F. S. (2021). The Influence Of Audit Quality On Auditor Performance With Mediating Organizational Commitment And Organization Culture. Journal Of Southwest Jiaotong University, 56(2), 351–363.
KPK. (2024). Kinerja KPK 2020-2024: Tangani 2.730 Perkara Korupsi, Lima Sektor Jadi Fokus Utama. BERITA KPK. https://www.kpk.go.id/id/ruang-informasi/berita/kinerja-kpk-2020-2024-tangani-2730-perkara-korupsi-lima-sektor-jadi-fokus-utama
Luh, N., Suairni, O., Dewa, I., & Kumalasari, P. D. (2022). Pengaruh Etika Profesi, Independensi, Profesionalisme, Dan Pengalaman Kerja Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Denpasar. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 4(2), 56–67. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/4848
Monique, E. P., & Nasution, S. (2020). Pengaruh Profesionalisme, Independensi Auditor, Etika Profesional, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor. Ekombis Review: Jurnal Ilmiah Ekonomi Dan Bisnis, 8(2), 171–182. https://doi.org/10.37676/ekombis.v8i2.1083
Prambowo, E. S., & Riharjo, I. B. (2020). Pengaruh Independensi, Profesionalisme, dan Etika Profesi Auditor terhadap Kinerja Auditor. Jurnal Ilmu Dan Riset Akuntansi, 9(11), 1–23. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3752
Ratnawati, V., Wahyuni, N., Freddy, D., & Abduh, A. (2021). Factors maximizing tax auditors’ performance: Study on Indonesian Directorate General of Taxes. Problems and Perspectives in Management, 19(4), 422–435. https://doi.org/10.21511/ppm.19(4).2021.34
Robbins. (2018). Prilaku Organisasi. Salemba Empat.
Sari, N. K. I. P. (2022). Pengaruh Komitmen Organisasi, Kompetensi, Motivasi, Beban Kerja Dan Konflik Peran Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Bali. Universitas Mahasaraswati Denpasar.
Siti Solehah, Hidayah, N., Layli, M., & Ariyani, A. D. (2023). Pengaruh Etika Profesi, Independensi, Profesionalisme, Gaya Kepemimpinan dan Kecerdasan Emosional terhadap Kinerja Auditor pada Kantor BPKPAD Bantul. Jurnal Akuntansi Bisnis Pelita Bangsa, 8(01), 64–76. https://doi.org/10.37366/akubis.v8i01.784
Soepriyanto, G., Meiryani, Amelia, A., & Sudrajat, J. (2023). the Effect of Workload and Burnout on Auditor Performance During the Covid-19 Pandemic. Journal of Governance and Regulation, 12(1), 8–21. https://doi.org/10.22495/jgrv12i1art1
Sososutiksno, C., Gilby Sapulette, S., Tutuarima, Y. G., Akuntansi, J., Ekonomi, F., Bisnis, D., & Pattimura, U. (2022). Pengaruh Kompleksitas Tugas dan Beban Kerja Terhadap Kinerja Auditor. Jurnal Akuntansi(JAK), 8(1), 52–65. https://ojs3.unpatti.ac.id/index.php/jak
Sugiyono. (2022). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta.
Suhayati, E., & Dilyard, J. (2024). Auditor Rotation Impact on Auditor Independence and Its Implication on Auditor Performance. Journal of Eastern European and Central Asian Research, 11(2), 253–262. https://doi.org/10.15549/jeecar.v11i2.1632
Suprapta, K. R. A., & Setiawan, P. E. (2017). Pengaruh Beban Kerja, Kepuasan Kerja, Self Efficacy Dan Time Budget Pressure Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 19(1).
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