The Effect of Self-Efficacy on Auditor Performance with Motivation as Mediation

Abstract

Performance usually associated with an attitude of person at work to achieve organizational goals. Republic of Indonesia Financial Audit Agency (BPK RI) has an important role in realizing the implementation of a clean and free state of Corruption Collusion and Nepotism. This is done by checking the management and responsibility of state finance freely and independently. The audit quality will depend on the performance of auditor itself. The performance of an auditor is influenced by characteristics of the auditor's personality. Self-efficacy is a personality trait that refers to someone's belief that the person is able to complete his task well. Self-efficacy can affect the level of motivation, persistence and performance of employees when making an assignment. Motivation as a driver for someone to take an action has an important role to spur person to work more effective and efficient in order to achieve organizational goals. This will affect the performance of the person as well as the performance of the organization. This study was conducted at BPK RI Representative of  Bali Province with the respondents is auditor  who have worked more than or equal to 1 year. Hypothesis testing is carried out using path analysis techniques. The results obtained that self-efficacy has an effect on auditor performance while motivation does not have a significant effect on performance. Self-efficacy has a significant effect on auditor motivation. Based on these results the motivation was not able to mediate the influence of the relationship between self-efficacy and the performance of the auditor of BPK RI Representative of Bali Province

Keywords: Self-efficacy, Motivation, and Performance.

DOI: 10.7176/RJFA/10-24-19

Publication date: December 31^st 2019