THE INFLUENCE OF COMPETENCY, INFORMATION TECHNOLOGY, TASK COMPLEXITY, AND WORKLOAD ON AUDITOR PERFORMANCE (A STUDY AT THE RIAU PROVINCE INSPECTORATE)

Abstract

The purpose of this study is to determine the effect of competence, information technology, task complexity and workload on auditor performance (study at the Riau provincial inspectorate. The research method used in this study is a quantitative method. The population of this study consists of auditors working at the Riau provincial inspectorate. The sample in this study uses a saturated sample where the entire population is used as a sample. The data source used in this study is primary data obtained directly from statements (questionnaires) distributed to respondents. Data analysis in this study uses multiple linear regression, which is carried out using the help of the Statistical Product and Service Solutions (SPSS) computer program. Based on the results of the determination test, the R Square value is 0.972, meaning that 97.2% of auditor performance is influenced by competence, information technology, task complexity, and workload. The remaining 2.8% is influenced by other factors outside of this study. The results of this study indicate that competence, task complexity and workload affect auditor performance. While information technology does not affect auditor performance.