THE EFFECT OF LEADERSHIP STYLE, INDIVIDUAL CAPABILITY, AND MOTIVATION ON AUDITOR PERFORMANCE WITH REWARD AS THE MODERATING VARIABLE

This study aims to provide a review of the effect of Leadership Style, Individual Capability, and Motivation on Auditor Performance and reward as a moderating variable. The object of the research is the auditor of the Regional Inspectorate of the Provincial Government of South Sulawesi. The population is 55 auditors. The sample technique used is the census method, which is a study that uses all members of the population to be sampled, so the number of samples is 55 respondents. Retrieving data using a questionnaire by analyzing data using moderated regression analysis (MRA) using SPSS version 22. The results of the study show that: First, the leadership style has a positive and significant influence on the auditor's performance. Second, individual capabilities have a positive and significant effect on auditor performance. Third, motivation has a positive and significant effect on auditor performance. Fourth, rewards moderate the relationship of leadership style, individual capability, and motivation to auditor performance.