The influence of workload and provision of compensation on the performance of examiners at the financial audit agency representative of the Province of South Sumatera
Keywords:
compensation, examiner performance, financial audit, workloadAbstract
This study aims to determine the effect of workload and compensation on the performance of auditors at the State Audit Board of South Sumatra Province. In this study, the number of samples was 100 respondents from the Supreme Audit Agency's Representative Office of South Sumatra Province. The statistical tool used in this study is multiple linear regression using analysis media in the form of the IBM series 22 Statistical Package for the Social Sciences (SPSS) program. The results of this study show: (1) Workload has a positive and significant effect on the Examiner's performance as Supreme Audit Agency Representative of South Sumatra Province; (2) The provision of compensation has a positive and significant effect on the performance of the Auditor at the State Audit Board of South Sumatra Province. The workload given by the agency can be done quickly and on time because the Examiner always tries and is ready to complete all his duties and responsibilities. However, it should still be necessary to increase the number of examiners following the assigned job map and workload so that the work results can follow the expected quality standards.
Downloads
References
Axelsen, M., Green, P., & Ridley, G. (2017). Explaining the information systems auditor role in the public sector financial audit. International Journal of Accounting Information Systems, 24, 15-31. https://doi.org/10.1016/j.accinf.2016.12.003
Azra, A. (2020). The Influence of Leadership Style, Work Discipline, Workload, Competence and Compensation on Employee Performance (Case Study at the North Malang Pratama Tax Service Office). Journal of Accounting and Business.
Balducci, C., Alessandri, G., Zaniboni, S., Avanzi, L., Borgogni, L., & Fraccaroli, F. (2021). The impact of workaholism on day-level workload and emotional exhaustion, and on longer-term job performance. Work & Stress, 35(1), 6-26.
Causse, M., Chua, Z. K., & Rémy, F. (2019). Influences of age, mental workload, and flight experience on cognitive performance and prefrontal activity in private pilots: a fNIRS study. Scientific reports, 9(1), 1-12.
Cen, C. C. (2022). Effect Of Job Description On Employee Performance With Compensation As Intervening Variable. JOEL: Journal of Educational and Language Research, 1(7), 973-986.
Charles, R. L., & Nixon, J. (2019). Measuring mental workload using physiological measures: A systematic review. Applied ergonomics, 74, 221-232. https://doi.org/10.1016/j.apergo.2018.08.028
Christensen, B. E., Newton, N. J., & Wilkins, M. S. (2021). How do team workloads and team staffing affect the audit? Archival evidence from US audits. Accounting, Organizations and Society, 92, 101225. https://doi.org/10.1016/j.aos.2021.101225
Christy, M. Y. P., & Priartini, P. S. (2019). Role of work stress and organizational commitments in educating workload effect on intention to quit. International Research Journal of Management, IT and Social Sciences, 6(4), 8-16. https://doi.org/10.21744/irjmis.v6n4.632
Dessler, G. (2015). Human Resource Management. Jakarta: Four Salemba.
DiDomenico, A., & Nussbaum, M. A. (2008). Interactive effects of physical and mental workload on subjective workload assessment. International journal of industrial ergonomics, 38(11-12), 977-983. https://doi.org/10.1016/j.ergon.2008.01.012
Dwinati, B. N., Surati, S., & Furkan, L. M. (2019). Pengaruh Beban Kerja Dan Kompensasi Terhadap Kinerja (Studi Pada Karyawan Operasional Pengangkutan Sampahdinas Kebersihan Kota Mataram). Jmm Unram-Master Of Management Journal, 8(1), 86-100.
Dybvik, H. (2019). A Low-Cost Predictive Display for Teleoperation: Investigating Effects on Human Performance and Workload. Applied Ergonomics Journal, Vol. 145.
Flippo, E. B. (2012). Personnel Management (Personnel Management). Jakarta: Erlangga.
Galy, E., Cariou, M., & Mélan, C. (2012). What is the relationship between mental workload factors and cognitive load types?. International Journal of Psychophysiology, 83(3), 269-275. https://doi.org/10.1016/j.ijpsycho.2011.09.023
Hockey, G. R. J. (1997). Compensatory control in the regulation of human performance under stress and high workload: A cognitive-energetical framework. Biological psychology, 45(1-3), 73-93. https://doi.org/10.1016/S0301-0511(96)05223-4
Husin, N., & Aisyah, S. (2021). The Effect of Workload and Compensation on Employee Performance at the Regional Financial and Asset Management Agency of South Konawe Regency. Equilibrium Journal, Vol. 10 (ISSN 2684-9313), 69 – 78.
Ijaz, M. (2022). Effect of Workload on Job Performance among Speech-Language Pathologists in Pakistan. Pakistan Journal of Medical and Health Sciences, Vol. 16.
Jaleta, K. M., Kero, C. A., & Kumera, L. (2019). Effect of non-financial compensation on the employees’ job performance: a case of jimma geneti woreda health centers in horro guduru, Ethiopia. International Journal of Commerce and Finance, 5(2), 31-44.
Koesomowidjojo, S. (2017). Practical Guide to Preparing Workload Analysis. Jakarta: Achieve Success.
Leotta, D. F., Zierler, R. E., Sansom, K., Aliseda, A., Anderson, M. D., & Sheehan, F. H. (2018). Evaluation of examiner performance using a duplex ultrasound simulator. Flow velocity measurements in dialysis access fistula models. Ultrasound in medicine & biology, 44(8), 1712-1720. https://doi.org/10.1016/j.ultrasmedbio.2018.04.012
Lewaherilla, N. C., & Huwae, V. E. (2022). Motivation as a Mediation on Organizational Culture and Compensation and its Effect for Performance. ProBisnis: Jurnal Manajemen, 13(1), 28-33.
Mamik, M., APRIANTORO, N. H., & LUTHFIYAH, S. (2016). Correlation of incentive and reward to improve employee performance and job satisfaction at operating paper mill in east java Indonesia. International Review of Social Sciences and Humanities, 10(2), 90-97.
Manurung, N. (2020). The Effect of Compensation, Discipline, and Workload on Employee Performance at the Regional Secretariat Office of North Labuhan Batu Regency. Journal of Masters in Management.
Marucci, M. (2021). The Impact of Multisensory Integration and Perceptual Load in Virtual Reality Settings on Performance, Workload, and Presence. Scientific Reports of Management Economics.
Mathis, R. L., Jackson, J. H., & Valentine, S. R. (2015). Human resource management: Essential perspectives. Cengage Learning.
McClelland, D. (2008). Motivational needs theory. Retrieved from NetMBA. com.
Mohammed, A. I., Mohammed, Z. F., & Mohammad, H. A. (2022). The Effect Of Compensation Management On Employee Performance: An Empirical Study In North Gas Company. World Bulletin of Management and Law, 7, 59-70.
Norawati, S., Yusuf, Yunita, A., & Husein. (2021). Analysis of the Work Environment and Workload and Their Influence on Employee Performance of the Regional Revenue Agency (Bapenda) of Kampar Regency. Tower Journal, Vol. 14 (ISSN 1693-2617).
Nurwahyuni, S. (2019). The Effect of Workload on Employee Performance Through Work-Life Balance (Case Study of PT Telkom Indonesia Regional V). Journal of Management Science, Vol. 7 (1).
Paramitadewi, K. (2017). The Effect of Workload and Compensation on the Performance of the Secretariat of the Regional Government of Tabanan Regency. Udayana University Management E-Journal, 6(6), 255108.
Perlman, D. (2019). The Relative Impact of Smartwatch and Smartphone Use While Driving on Workload, Attention and Driving Performance. Applied Ergonomics Journal, Vol. 75, 8–16.
Polakitang, C. F., Lengkong, V. P. K., & Dotulong, L. O. H. (2019). Langsung Terhadap Kinerja Karyawan Operasional Pada Pt. Bni (Persero) Tbk Kantor Cabang Manado The Effect Of Human Relation, Workload And Indirect Compensation On Operational Employee Performance In Pt. Bni (Persero) Tbk Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3), 2621-2630.
Portoghese, I., Galletta, M., Coppola, R. C., Finco, G., & Campagna, M. (2014). Burnout and workload among health care workers: the moderating role of job control. Safety and health at work, 5(3), 152-157. https://doi.org/10.1016/j.shaw.2014.05.004
Robbins, S., & Judge, T. A. (2011). Organizational Behaviour. Global ed. Person Education Inc., Upper Saddle River, New Jersey.
Santosa, I. G., & Sutarna, I. N. (2016). Workload evaluation towards the dodol workers from dryer section in Buleleng Bali. International Research Journal of Engineering, IT & Scientific Research, 2(11), 66-74. Retrieved from https://sloap.org/journals/index.php/irjeis/article/view/522
Stoel, D., Havelka, D., & Merhout, J. W. (2012). An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners. International Journal of Accounting Information Systems, 13(1), 60-79. https://doi.org/10.1016/j.accinf.2011.11.001
Thompson, J., & Cruz-Gambardella, C. (2022). Development of a computational policy model for comparing the effect of compensation scheme policies on recovery after workplace injury. Journal of occupational rehabilitation, 1-11.
Tortia, E. C., Gago, M., Degavre, F., & Poledrini, S. (2022). Worker Involvement and Performance in Italian Social Enterprises: The Role of Motivations, Gender and Workload. Sustainability, 14(2), 1022.
van de Merwe, K., Mallam, S., & Nazir, S. (2022). Agent Transparency, Situation Awareness, Mental Workload, and Operator Performance: A Systematic Literature Review. Human Factors, 00187208221077804.
Werther, W. B., & Davis, K. (2004). Human Resources and Personnel Management, Sixthth.
Zou, J., Liu, S., Sun, Q., Wang, C., & Liu, Y. (2021). How time pressure and fingerprint complexity affect fingerprint examiner performance in an Eye Tracking Study. Forensic Science International, 328, 111007. https://doi.org/10.1016/j.forsciint.2021.111007
Published
How to Cite
Issue
Section
Copyright (c) 2022 International journal of social sciences
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Articles published in the International Journal of Social Sciences (IJSS) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IJSS right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.
Articles published in IJSS can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.