PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA AUDITOR INTERNAL (Studi Empiris pada BPKP Perwakilan Sulawesi Barat)

ABSTRAK\ud Pengaruh Kompetensi, Independensi, Tekanan Anggaran Waktu dan Kompleksitas Tugas terhadap Kinerja Auditor Internal (Studi Empiris pada BPKP Perwakilan Sulawesi Barat)\ud The Effect of Competence, Independence, Time Budget Pressure and Task Complexity on the Performance of Internal Auditors\ud (Emprical Study at BPKP Representative of West Sulawesi)\ud Rizki Inmas Pratiwi\ud Agus Bandang\ud Haerial\ud Penelitian ini bertujuan untuk mengetahui apakah kompetensi, independensi, tekanan anggaran waktu dan kompleksitas tugas berpengaruh terhadap kinerja auditor baik secara parsial dan secara simultan. Metode pengumpulan data menggunakan kuesioner dan mendatangi langsung ke lokasi yaitu BPKP Perwakilan Sulawesi Barat. Kuesioner yang disebar di lokasi sebanyak 52, yang dapat diolah menggunakan SPSS sebanyak 45 kuesioner (86%). Kuesioner penelitian menggunakan skala likert. Data dianalisis dengan menggunakan analisis regresi linear berganda dan diuji dengan uji kualitas data, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa kompetensi, independensi, tekanan anggaran waktu dan kompleksitas tugas berpengaruh positif terhadap kinerja auditor dan berpengaruh signifikan secara simultan terhadap kinerja auditor internal pada BPKP Perwakilan Sulawesi Barat.\ud Kata Kunci: Kompetensi, Independensi, Tekanan Anggaran Waktu, Kompleksitas Tugas, Kinerja Auditor Internal.\ud The purpose of the research are determine the effect of competence, independence, time budget pressure and task complexity that affect the performance of auditor either partially and simultanneously. The method of this research using questionaires and direct monitoring of BPKP Representative of west sulawesi. Questionnaires scattered in the location as much as 52, which can be processed using SPSS as much as 45. Research questionnaire using likert scale. Data were analyzed by using multiple linear regression and tested by data quality test, classical assumption test and hipothesis test. The result of the research that competence, independence, time budget pressure and task complexity have positive effect on internal auditor performance and have significant affect simultaneously at BPKP Representative west sulawesi.\ud Keywords : Competence, Independence, Time Budget Pressure, Task Complexity, Internal Auditor Performance