The Influence of Competence and Work Culture on the Auditor Performance at the Institute of Home Affairs Governance (Institut Pemerintahan Dalam Negeri) Jakarta Campus
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Wulandari*
Effective internal audit performance is essential for ensuring public accountability in government educational institutions such as the Institute of Home Affairs Governance (Institut Pemerintahan Dalam Negeri/IPDN) Jakarta Campus. However, preliminary evidence suggests that auditor performance remains below expected targets, highlighting the need to identify its key determinants. This study aims to analyze the influence of Competence (X1) and Work Culture (X2), both individually and collectively, on Auditor Performance (Y) at the IPDN Jakarta Campus. A quantitative method was employed using a survey of all 50 internal auditors selected through saturated sampling. Data were analyzed using SPSS. The results show that both Competence and Work Culture have a positive and significant effect on Auditor Performance, with a moderately strong level of influence. Competence contributed 22.9% to Auditor Performance, exceeding the 18.2% contribution of Work Culture. Collectively, both variables explained 29.6% of Auditor Performance, while the remaining 70.4% was influenced by other factors not examined in this study. These findings confirm that simultaneously strengthening auditor competence and organizational work culture constitutes a strategic approach to improving internal audit performance in government educational institutions.
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