Pengaruh Kompetensi dan Beban Kerja Terhadap Kinerja Auditor
(Studi Empiris pada Kantor Akuntan Publik di Bali)
DOI:
https://doi.org/10.35313/ialj.v6i2.6838Keywords:
Auditor, Auditor Performance, Competence, Public Trust, WorkloadAbstract
The performance of auditors plays a critical role in ensuring the accuracy of financial statements and maintaining public trust in corporate internal control systems. Two key factors widely believed to influence auditor performance are competence and workload. Competence encompasses auditors’ understanding of accounting principles, technical skills, and sufficient professional experience, while workload refers to the volume and complexity of tasks that must be completed within a specified period. This study aims to examine the extent to which competence and workload affect auditor performance at Public Accounting Firms (KAP) in Bali, a region that is frequently used as a research setting for similar studies. Beyond technical aspects, this study also considers the psychological pressure experienced by auditors and public perceptions of the auditing profession. This study employs quantitative data obtained through questionnaires to measure competence, workload, and auditor performance. Primary data were collected through questionnaires, while secondary data were obtained from official documents and relevant literature. The research population consisted of 70 auditors working at KAPs in Bali, all of whom were included as a saturated sample. Data were collected through documentation and questionnaires. Data analysis involved descriptive statistics, validity and reliability testing, multiple linear regression to examine the effect of competence and workload on auditor performance, as well as classical assumption testing. Model fit testing and the coefficient of determination were also employed to evaluate model adequacy. The regression analysis results indicate that competence and workload do not have a significant effect on auditor performance, either partially or simultaneously.
Downloads
References
Alwan, M., Musyaffi, A. M., & Perdana, P. N. (2024). Pengaruh teknik audit berbantuan komputer,
kompetensi auditor, dan etika profesi terhadap kinerja auditor. Jurnal Akuntansi, Perpajakan dan Auditing, 5(1), 119–132.
Anggraini, & Syofyan. (2020). Pengaruh independensi, profesionalisme, dan kompetensi terhadap
kinerja auditor. Jurnal Eksplorasi Akuntansi, 2(2).
Armstrong, M., & Baron, A. (2005). Managing performance: Performance management in action. Chartered Institute of Personnel and Development.
Badan Pendidikan dan Pelatihan Pemeriksaan Keuangan Negara (BADIKLAT PKN BPK RI).
(2024, May 13). Pelatihan sertifikasi akuntan publik tingkat pemeriksa bagi para pemeriksa
KAP. https://badiklatpkn.bpk.go.id/2024/05/13/pelatihan-sertifikasi-akuntan-publik-
tingkat-pemeriksa-bagi-para-pemeriksa-kap/
Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research, 33(4), 1648–1684. https://doi.org/10.1111/1911-3846.12212
DeZoort, F. T., Harrison, P. D., & Taylor, M. H. (2006). Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort. Accounting, Organizations and Society, 31(4–5), 373–390. https://doi.org/10.1016/j.aos.2005.09.001
Dwiyanto, & Rufaedah. (2020). Pengaruh kompetensi, independensi, dan profesionalisme auditor
internal terhadap kinerja auditor internal pada Inspektorat Kabupaten Bandung Barat.
Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS), 11(1).
Institut Akuntan Publik Indonesia (IAPI). (2025). Direktori kantor akuntan publik dan akuntan
publik 2025. https://iapi.or.id/direktori-kantor-akuntan-publik-akuntan-publik-2025/
Istiariani, I. (2018). Pengaruh independensi, profesionalisme, dan kompetensi terhadap kinerja
auditor BPKP (Studi kasus pada auditor BPKP Jateng). Islamadina: Jurnal Pemikiran Islam,
19(1), 63–88.
Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 385–421. https://doi.org/10.2308/ajpt-50350
Koerniawan, I. (2021). Auditing: Konsep dan teori pemeriksaan akuntansi. Yayasan Prima Agus
Teknik.
Lennox, C. S., & Li, B. (2020). The consequences of audit firm quality controls: Evidence from audit firm inspections. Journal of Accounting and Economics, 69(2–3), 101–122. https://doi.org/10.1016/j.jacceco.2020.101–122
Maharani, et al. (2025). Pengaruh teknik audit berbantuan komputer, computer self-efficacy, dan
kompetensi terhadap kinerja auditor (Studi empiris pada kantor akuntan publik di wilayah
Bekasi). Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan (JAKPT),
2(3).
Mathis, R. L., & Jackson, J. H. (2011). Human resource management (13th ed.). South-Western Cengage Learning
Nugraha, I. B. S. A., & Ramantha, I. W. (2015). Pengaruh profesionalisme, etika profesi dan
pelatihan auditor terhadap kinerja auditor pada kantor akuntan publik di Bali. E-Jurnal
Akuntansi Universitas Udayana, 13(3), 916–943.
Pasaribu, S. B., Syah Aji, R. H., Utomo, K. W., & Herawati, A. (2021). Metodologi penelitian untuk
ekonomi dan bisnis. EDU Pustaka.
Pratiwi, S. A. (2020). Pengaruh beban kerja dan profesionalisme terhadap kinerja auditor pada PT
Telkom Indonesia Tbk di Kota Bandung (Doctoral dissertation, Universitas Komputer
Indonesia).
Putri, M. A. (2018). Pengaruh konflik kerja, beban kerja dan komitmen afektif terhadap kinerja
auditor dimediasi kepuasan kerja (Studi kasus di kantor akuntan publik di Kota Semarang).
Jurnal Ekonomi dan Bisnis Kontemporer, 2(2).
Rahmatika, D. N., & Yunita, E. A. (2020). Auditing: Dasar-dasar pemeriksaan laporan keuangan
(2nd ed.). Tanah Air Beta.
Robbins, S. P., & Coulter, M. (2012). Management (11th ed.). Pearson Education.
Rohma, F. F., & Zakiyah, R. D. (2022). The moderating effect of proactive personality on role
ambiguity and user satisfaction: An experimental study under technostress condition. Riset
Akuntansi dan Keuangan Indonesia, 6(3), 280–287.
Sari, et al. (2024). Pengaruh beban kerja dan kompetensi auditor terhadap kualitas audit pada kantor
akuntan publik di Kota Palembang. Journal of Social Science Research, 4(4), 8989–9002.
Sirois, L.-P., Bédard, J., & Bera, P. (2018). The informational value of key audit matters in the auditor’s report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141–162. https://doi.org/10.2308/acch-52047
Sutrisno, E. (2013). Manajemen sumber daya manusia. Kencana Prenada Media Group
Zulfahmi, & Kuntadi. (2024). Pengaruh teknik audit berbantuan komputer, kinerja auditor, dan
locus of control terhadap kualitas audit syariah. Jurnal Penelitian Ilmu Ekonomi dan
Keuangan Syariah (JUPIEKES), 2(2).
