Factors that Influence Auditor Job Performance Through Employee Agility as an Intervening Variable in the Audit Board of the Republic of Indonesia

Abstract

The Global Pandemic, as a result of the outbreak of Corona Virus Disease-19, has added to uncertainty, among other things, by the existence of various mobility restrictions. Rapid environmental changes trigger disruption, with the world becoming volatile, full of uncertainty, high complexity and ambiguity, has triggered environmental changes. Therefore, every organization is required to adapt to these changes. This also applies to the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan/BPK) . This condition hinders the performance of the BPK and its auditors from achieving high quality audit. Auditors face obstacles in carrying out audit procedures to obtain sufficient and appropriate evidence. However, BPK is slowly being able to adapt to these changes. Several factors that are key to the success of the adaptation process and improving auditor job performance are employee agility, organizational culture that supports performance, empowering leadership and information and communication technology (ICT) support . This research aims to analyze the relationship between these factors on auditor performance, both directly and indirectly through increasing employee agility. Data were collected from 360 auditors as respondents at BPK. The analysis using Structural Equation Modeling (SEM).The results of the analysis show that organizational culture, empowering leadership and ICT support have a positive effect on job performance, both directly and indirectly through employee agility.