Author(s): Ari Wibowo, Anoesyirwan Moeins, Alex Zami and Endri Endri
The purpose of this study was to determine and analyze the influence of auditor competence, team cohesiveness, and work culture either partially or jointly on auditor performance, in addition to knowing and analyzing the influence of auditor competence, team cohesiveness, work culture and auditor performance either partially or jointly on the work productivity of ship safety management auditors at the Directorate General of Sea Transportation of the Ministry of Transportation of the Republic of Indonesia. The research sample was taken using the census method technique and the total sample was 237 respondents. Data collection techniques used questionnaires and data analysis techniques used Structural Equation Modeling (SEM). The results showed that either partially or jointly auditor competence, team cohesiveness and work culture had a positive and significant effect on auditor performance. The dominant variable affecting auditor performance is auditor competence. The variable contribution of auditor competence, team cohesiveness, and work culture to auditor performance is 60% and the rest is contributed by other variables not examined. Meanwhile, either partially or jointly auditor competence, team cohesiveness, work culture, and auditor performance have a positive and significant effect on work productivity. The dominant variable affecting the work productivity of auditors is auditor performance.