The Influence of Professional Training and Work Motivation on Auditor Performance in the Regional Inspectorate of Palembang City

Authors

  • Adrian Universitas Bina Darma
  • Sulaiman Helmi Universitas Bina Darma
  • M. Izman Herdiansyah Universitas Bina Darma
  • Trisninawati Universitas Bina Darma

DOI:

https://doi.org/10.61978/summa.v3i1.381

Keywords:

Professional Training, Work Motivation, Auditor Performance

Abstract

This study aims to investigate the impact of professional training on work motivation and auditor performance, focusing on the role of motivation as a mediating factor. The research employed a quantitative approach, using a survey method to collect data from auditors in various organizations. The data were analyzed using Structural Equation Modeling (SEM) to test the validity, reliability, and hypotheses. The findings indicate that professional training positively and significantly affects work motivation and auditor performance. Furthermore, work motivation significantly mediates between professional training and auditor performance. This study contributes to the literature by providing empirical evidence on the importance of professional training in enhancing work motivation and auditor performance. The results highlight the crucial role of motivation in achieving better performance outcomes

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Published

2025-01-07

How to Cite

Adrian, Helmi, S., Herdiansyah, M. I., & Trisninawati. (2025). The Influence of Professional Training and Work Motivation on Auditor Performance in the Regional Inspectorate of Palembang City. Summa : Journal of Accounting and Tax, 3(1), 1–11. https://doi.org/10.61978/summa.v3i1.381