A STUDY OF CERTIFIED FINANCIAL AUDITOR: THE EFFECT OF CAREER DEVELOPMENT AND CERTIFICATION ON PERFORMANCE MEDIATED BY WORK MOTIVATION

Abstract

This research aimed to obtain an accurate picture of facts related to the object of research, such as a description of the characteristics of career development variables, auditor certification, work motivation, and auditor performance. The hypothesis testing with SEM (Structural Equation Modeling) based on data obtained in the field, namely testing the effect of career development and certification on performance mediated by motivation. This research was to test; 1) The effect of either partially or jointly career development and auditor certification on work motivation; 2) The effect of either partially or jointly career development, auditor certification, and work motivation on auditor performance. This study amounted to 240, an auditor who was in the Inspectorate units of the South Sumatra working area. The finding showed there is a positive and significant influence of career development and auditor certification on the work motivation of auditors in the South Sumatra Inspectorate Office. e. The motivation, career development, and auditor certification significantly affect the auditor performance in the South Sumatra Inspectorate Office. There is a positive and significant influence on career development, auditor certification, and work motivation together on the performance of auditors in the South Sumatra Inspectorate Office.