PENGARUH MOTIVASI, LINGKUNGAN KERJA, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR DI INSPEKTORAT DAERAH KOTA PALU

Abstract: Auditor performance plays a crucial role in supporting accountability and
transparency in local government administration. Therefore, understanding the factors
influencing auditor performance is crucial, particularly work motivation, work
environment, and organizational culture. This study aims to analyze the influence of
work motivation, work environment, and organizational culture on auditor performance
at the Palu City Regional Inspectorate. The study employed a quantitative approach
with an associative research design. The study population comprised all active auditors
at the Palu City Regional Inspectorate, and the sampling technique employed was
saturated sampling, resulting in 32 auditors as respondents. Data were collected
through questionnaires and analyzed using multiple linear regression. The results
showed that work motivation had a negative and significant effect on auditor
performance, while work environment and organizational culture had a positive and
significant effect on auditor performance. Furthermore, work motivation, work
environment, and organizational culture simultaneously had a significant effect on
auditor performance. These findings suggest that improving auditor performance can
be achieved through strengthening organizational culture, creating a conducive work
environment, and evaluating motivational practices implemented within the
organization.