Pengaruh Motivasi Kerja dan Kompetensi terhadap Integritas dan Dampaknya pada Kinerja Auditor di Inspektorat Kota Bandung

Abstract

Departing from the existing phenomena, the problem formulated in this study is as follows: How is work motivation, competence, integrity, and auditor performance at the Bandung City Inspectorate. How big is the influence of work motivation and competence on auditor integrity at the Bandung City Inspectorate, either partially or simultaneously? The research method used is descriptive analysis method, with a population of 80 people, and all of them are used as respondents (Survey). The data analysis technique used is descriptive analysis technique. Path analysis technique is used to determine the direct or indirect effect of independent variables on the intervening variable and on the dependent variable.  The results of the research are the work motivation of the Auditor at the Bandung City Inspectorate is categorized as good. This can be seen from the criteria for achieving a score of 3.43. for Auditor Competence, the achievement score is 3.44. for Auditor Integrity, the achievement score is 3.29 with all good categories. The level of performance of the Auditor at the Bandung City Inspectorate is categorized as quite good. This can be seen from the criteria for achieving a score of 3.20. The results of the study note that there is a significant influence on Work Motivation and Competence on Auditor Integrity at the Bandung City Inspectorate, either partially or simultaneously and there is a significant influence on Integrity on Auditor Performance at the Bandung City Inspectorate.