THE EFFECT OF THE AUDITOR'S WORKLOAD ON INTENTION TO TRANSFER MEDIATED BY THE AUDITOR'S EXPERIENCE: A STUDY AT THE NORTH KONAWE DISTRICT INSPECTORATE

Abstract

This study is to test and empirically prove the influence of workload and conflicting roles of auditors on the intention to move and auditor saturation, mediated by the auditor's experience at the North Konawe District Inspectorate.This research is an explanatory research that aims to explain the causal relationship between variables using a quantitative approach.The population and sample in this study were all Civil Servants at the Regional Inspectorate of North Konawe Regency 125 people were respondents.Referring to the conceptual framework (recursive and combined reflective & formative indicators) and multivariate analysis, the analysis model uses structural equation modeling, which is a model that analyzes the relationships between variables and also indicator models simultaneously, simultaneously, comprehensively and interconnected both theoretically and empirically.Meanwhile, the approach used is SmartPLS.The results showed that the auditor's workload had a positive and significant effect on the auditor's experience at the North Konawe District Inspectorate.The auditor's workload had a positive and not significant effect on the intention to move the auditor.The auditor's experience has a positive and significant effect on the intention to move the auditor at the North Konawe District Inspectorate.The auditor's experience has a role as a full mediating variable between the auditor's workload on the intention to move the auditor to the North Konawe District Inspectorate.

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