Pengaruh Tekanan Waktu, Beban Kerja, dan Kompetensi terhadap Kinerja Auditor Internal (Studi pada Inspektorat Daerah Provinsi Nusa Tenggara Timur)

KEHI, Mathildis Joanina (2026) Pengaruh Tekanan Waktu, Beban Kerja, dan Kompetensi terhadap Kinerja Auditor Internal (Studi pada Inspektorat Daerah Provinsi Nusa Tenggara Timur). Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

Mathildis Joanina Kehi. Thesis titled "The Influence of Time Pressure, Workload, and Competence on Internal Auditor Performance (A Study at the Regional Inspectorate of East Nusa Tenggara Province)". This research was supervised by Dr. Yolinda Yanti Sonbay, S.E.,M.Sc and Susana Purnamasari Baso, S.E., M.Ak. This study aims to analyze the influence of time pressure, workload, and competence on the performance of internal auditors at the Regional Inspectorate of East Nusa Tenggara Province. The research method uses an explanatory quantitative approach with primary data from questionnaires distributed to 47 internal auditors. Data analysis was conducted using multiple linear regression with SPSS. Descriptive analysis results indicate that time pressure, workload, competence, and internal auditor performance fall into the adequate category. Partial testing results show that: time pressure has a negative and significant effect on internal auditor performance (β = -0.448; p < 0.001); workload has a negative and significant effect (β = -0.492; p < 0.001); while competence has a positive and significant effect (β = 0.212; p < 0.001). Simultaneously, time pressure, workload, and competence significantly affect internal auditor performance (F = 23.793; p < 0.001) with a coefficient of determination (R²) of 0.624, indicating that 62.4% of the variation in internal auditor performance can be explained by these three variables, while the remaining 37.6% is influenced by other factors outside this research model. The conclusion of this research demonstrates that time pressure and workload are factors that hinder internal auditor performance, while competence is a factor that drives performance improvement. Therefore, enhancing internal auditor performance requires effective strategies for managing time pressure and workload, as well as continuous competence development.

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