DETERMINANTS OF PERFORMANCE IMPACT ON QUALITY AUDITOR AND INTERNAL AUDIT CAPABILITY MODEL

Abstract

This study aims to examine and obtain empirical evidence about the professionalism of auditors, auditor independence, professional ethics, organizational culture, leadership style and performance benefits and the impact on internal quality audit capability models (IACM). Sampling by using purposive sampling, with respondents totaling 134 Functional Officer Auditor (PFA), which consists of 55 PFA representative Financial and Development Suvervisory Agency (BPKP) NTB and 79 PFA representative BPKP Bali. Analysis of the data in this study using Structural Equation Modeling (SEM) -based variant or commonly called the Variant Based SEM (VBSEM), by using analytical tools Partial Least Square (PLS). result Research shows that the professionalism of auditors, professional ethics, and organizational culture has a positive effect on the performance of auditors. The study also shows that the style of leadership and performance benefits negatively affect the performance of auditors, while the independence of auditors and performance benefits do not affect the performance of auditors. Other findings indicate that the auditor's performance has implications for the IACM. The implications of this study that every action of all parties, both the auditor and the level of leadership in accordance with professional ethics and auditing standards that exist, will be able to improve the performance of the auditor and can further enhance public confidence in the government auditor.