March 1, 2025

Factors Affecting the Performance of Government Auditors at the Ciayumajakuning Regional Inspectorate

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Analysis shows key factors influence auditor performance in Ciayumajakuning, highlighting the need for improved training and ethics.

Auditor performance is significantly influenced by professionalism, competence, and ethics, enhancing audit quality.
Professionalism had the greatest impact, with independence and skepticism also affecting outcomes.
Multiple linear regression analyzed the effects of five variables on auditor performance among 159 auditors.
Improving training and reinforcing codes of ethics may strengthen public sector auditing.

Wardana et al. (2025) studied this question.

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