PENGARUH LINGKUNGAN KERJA, MOTIVASI KERJA DAN EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS KINERJA AUDITOR INTERNAL (Studi Kasus pada Kantor Inspektorat Kabupaten Jombang)

Abstract

This study aims to determine the effect of the work environment, work motivation and the effectiveness of the use of accounting information systems on the quality of internal auditors' performance. A sample of 60 respondents from 62 questionnaires was distributed to auditors who work at the Jombang district inspectorate office. The analysis used in this research is multiple linear regression method with SPSS analysis tool. The results showed that simultaneously the work environment, work motivation, and the effectiveness of the use of accounting information systems had a significant effect on the quality of the internal auditor's performance. While partially the work environment variable has a positive and significant effect on the quality of the internal auditor's performance, the work motivation variable has a positive and significant effect on the quality of the internal auditor's performance, and the variable of the effectiveness of the use of accounting information systems has a positive and significant effect on the quality of the internal auditor's performance.

Keywords: Work environment, work motivation, effectiveness of using accounting information systems, quality of auditor performance.