DEVELOPING IMPROVEMENT OF AUDITOR’S PERFORMANCE MODEL USING PROFESSIONAL SKEPTICISM AND AUDITORS’ COMFORT AS A MEDIATORJournal: International Journal of Civil Engineering and Technology (IJCIET) (Vol.8, No. 12)
Publication Date: 2017-12-26
Authors : LISMAWATI ABDUL ROHMAN ANIS CHARIRI;
Page : 27-37
Keywords : competence; professional skepticism; auditor comfort; performance.;
This study aims to investigate whether auditors' professional skepticism and comfort play roles in mediating the relationship of competence and performance of internal auditors in local government in Indonesia. Empirical data were collected from local government internal auditors through online survey. Data were then analyzed using Equation Modeling Structure Partial Lease Square with the application program WarpPLS 5. The findings showed that professional skepticism did not play a role in mediating the relationship of auditors' performance and competence. While auditors' comfort is able to partially mediate the relationship of auditors' competence and their performance. This research is the first successful research proves the existence of psychological factors in the form of auditor's comfort improvements to internal auditors of local government in Indonesia that had yet to be advised.
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