PENGARUH KOMPETENSI DAN STRES KERJA TERHADAP KINERJA AUDITOR EKSTERNAL PEMERINTAH PADA BPK RI PERWAKILAN PROVINSI SULAWESI TENGGARA

Abstrak

The study aims to determine the effect of competence and work stress on theperformance of auditors at the Republic of Indonesia Representative Board of Representatives of Southeast Sulawesi Province. The population and this study were all auditors working at the Republic of Indonesia BPK Representative of Southeast Sulawesi Province as many as 31 auditors. The analytical method used is multiple linear regression analysis, t test and F version of Statistical Package For Social Scenario (SPSS) assistance. 22. The results showed that partially competency and work stress had a significant effect on the auditor's performance at the Republic of Indonesia Representative Board of Southeast Sulawesi Province and simultaneously the independent variables namely competence and work stress had a significant effect on the auditor's performance at the Republic of Indonesia's Southeast Sulawesi Provincial BPK. The determination coefficient test shows the R Square value of 0.534, this indicates that the ability of the independent variable is able to explain the dependent variable with a determination coefficient value of 53.4%, while the remaining 46.6% is explained by other variables not examined. This shows that the better the competence and work stress is applied, the better the quality of auditor performance.