Author(s): Didik Julianto, Kazan Gunawan, I. Ketut Sudiarditha
Every organization is definitely demanded for good performance, including the Supreme Audit Institution, which is required to provide good performance in the audit sector as expected by stakeholders. The main task of this institution is to examine the management and accountability of state finances and generally this is done in a team or project based form. Good performance must be able to be obtained under conditions of limited budget, work implementation time and number of auditors. This study is different from previous studies because it involves the effect of variable team collaboration, supervision and motivation on auditor performance and is carried out at institutions / organizations engaged in the audit sector. The purpose of this study therefore is to evaluate the relationship between variabels affecting the auditor performance in a team/project-based organization, including team collaboration, supervision, and work motivation. Data were collected from 361 auditors as respondents at Supreme Audit Institution in Indonesia. The analysis using Structural Equation Modeling (SEM) showed these variables significantly influence auditor performance, except supervision.