The Role of Motivation in Building Auditor Performance in terms of Discipline and Independence Aspects at The Inspectorate of Ngawi Regency

Purwito, Kesdu Asmoro Cipto and Wahyudi, Purwantono (2022) The Role of Motivation in Building Auditor Performance in terms of Discipline and Independence Aspects at The Inspectorate of Ngawi Regency. The Role of Motivation in Building Auditor Performance in terms of Discipline and Independence Aspects at The Inspectorate of Ngawi Regency. (Unpublished)

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Abstract

The purpose of this study was to determine, test and empirically analyze the role of motivation in building auditor performance in terms of discipline and independence at the Inspectorate of Ngawi Regency. The analysis technique in this research is multiple linear regression path analysis by analyzing the direct and indirect effects. The population in this study were 45 auditors at the Inspectorate of Ngawi Regency, the sample in this study amounted to 45 auditors at the Inspectorate of Ngawi Regency, the sample method was census. The results showed that discipline had a positive and insignificant effect on the auditor's motivation. Independence has a positive and insignificant effect on auditor motivation. Discipline has a positive and insignificant effect on auditor performance. Independence has a positive and insignificant effect on auditor performance. Motivation has a positive and significant effect on auditor performance. The direct effect of discipline and independence on performance produces a greater value than the indirect effect. So that it is more effective through the direct route. Keywords: Discipline, Independence, Motivation, Auditor Performance

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