PENGARUH KOMPETENSI TERHADAP KINERJ AUDITOR DENGAN KEBIJAKAN REMUNERAS SEBAGAI VARIABEL PEMODERASI (Studi pada Direktorat Jenderal Bea Dan Cukai)

Abstract

This research discusses the effect of competence on the performance of auditors
with remuneration policy as a moderating variable in the Audit Directorate of
Directorate General of Customs and Excise.The purpose of this study is to
determine the effecton the performance ofthe auditor's competence and the role
of there muneration policy to moderate influence on the performance of the
auditor's competence. This research is a quantitative study in which researchers
use da questionnaire and interviews in knowing the relationship between
variables which the conclusion is: (1) the competence affect the auditor’s
performance and (2) the remuneration policy does not moderate the influence of
competence on the auditor's performance. This study there for accept the
hypothesis 1(H1)but rejects the hypothesis 2 (H2).
Keywords : government auditors performance, competence, remuneration, audit
quality.