Title:
THE EFFECT OF COMPETENCE, PROFESSIONALISM AND WORK ENVIRONMENT ON JOB SATISFACTION AND ITS IMPACT ON INTERNAL AUDITOR PERFORMANCE OF PT BANK NEGARA INDONESIA

Authors:
Audi Fajrian, Said Musnadi and Nadirsyah ,Indonesia

Abstract:
This paper aims to examine the effect of competence, professionalism and the work environment on job satisfaction, and its impact on internal Auditorperformance. The study object is PT Bank Negara Indonesia (PT. BNI). The population of this research is the internalauditors of western and eastern clusters of PT. BNI numbered 429 people, and the determination of the sample was done using cluster sampling method, provided as many as 155 people. The research model was tested using Structural Equation Modeling (SEM) processed through AMOS software. Data were collected using questionnaires that used a Likert scale. The results from the tests conducted found that directly, audit competence affects internal auditor performance, professionalism affects internal auditor performance, the work environment affects internal auditor performance, audit competence affects internal auditor job satisfaction, professionalism affects internal auditor job satisfaction, work environment affects internal auditor job satisfaction, internal auditor job satisfaction affects internal auditor performance. Whereas through the results of testing the mediation model, it was found that internal auditor job satisfaction could not mediate the effect of audit competence on internal auditor performance, while professionalism and work environment are indirectly able to influence the internal auditor performance through their job satisfaction. The findings in this study can contribute to the development of theories. Practically, especially for PT. BNI as a research object, internal auditor satisfaction at work can be a focus for companies, whether as mediation or not, to improve the performance of their internal auditors, especially the results of their work which are very important in evaluating all elements of management within the company. The novelty of this study is the incorporation of the management causality model from previous studies to see it in audit work. Further research can also develop other research models based on this renewal theory.