THE INFLUENCE OF COMPETENCE, WORKLOAD, AND SELF-EFFICACY ON AUDITORPERFORMANCE AT THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA (BPK RI)REPRESENTATIVE OFFICE IN SOUTHEAST SULAWESI

Authors

  • Yudith Yuliana Universitas Halu Oleo Author
  • Erwin Hadisantoso Universitas Halu Oleo Author
  • Andi Muhammad Fuad Ramadhan Basru Universitas Halu Oleo Author
  • Muhammad Zaikin Universitas Halu Oleo Author
  • Nurul Fatimah Universitas Halu Oleo Author

DOI:

https://doi.org/10.34199/increcs.v7.2025.9

Keywords:

Competence; Workload; Self Efficacy; Auditor Performance.

Abstract

This study aims to test and analyze the effect of competence, workload, and self-efficacy on auditor performance at the Indonesian Supreme Audit Agency Representative of Southeast Sulawesi. Data collection was carried out using a questionnaire. The sample in this study amounted to 138 auditors at the Supreme Audit Agency of Southeast Sulawesi. Data analysis using descriptive analysis method and multiple linear regression analysis with IBM SPSS Statistics Version 26 software application. The results showed that competence, workload, and self-efficacy affect auditor performance.

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Published

2025-11-05 — Updated on 2025-11-28