Determinan Kinerja Auditor pada Inspektorat Provinsi Riau

Abstrak

The number of ethical violations that still often occur requires auditors to pay attention, improve performance and ensure that financial management complies with applicable policies in accordance with the government's targeted 
objectives. Auditor performance is the behavior completed by the auditor in the examination in accordance with the time target. Performance measures are measured according to standards, where quality refers to the quality of work, while quantity is the amount of work done during a certain period and timeliness is the adequacy of the scheduled time. This study aims to determine whether Integrity, Objectivity, and Confidentiality affect Auditor Performance at the Inspectorate of Riau Province. This research will be conducted at the Inspectorate of Riau Province. The research approach uses quantitative with primary data sources. The population and sample are all auditors at the Inspectorate of Riau Province totaling 46 people. Data analysis using multiple linear regression with SPSS 23. The results of statistical testing show that Integrity, Objectivity, and Confidentiality have a significant effect on Auditor Performance.