MANAGEMENT SUPPORT AND TEAM EFFECTIVENESS AS A DETERMINANT OF AUDITOR PERFORMANCE IN SOUTH SULAWESI

Abstract

Background - Auditors are important to ensure that the client has complied with the provisions as per the
applicable accounting standards and regulations. Audit performance is not only measured by technical ability but
the presence of a team and management support is also important in achieving audit goals. The collective and
hierarchical work culture in South Sulawesi provides a special context that affects the dynamics of relationships in
this study
Purpose - This study aims to obtain empirical evidence that team support and management support play a role as
a determinant of auditor performance both directly and mediatedly
methodology - An explanatory research approach is used in this study. Data was collected through a
questionnaire distributed to auditors in South Sulawesi. The data was processed using the Partial Least Square
(PLS) method, with 46 respondents. Respondents consist of junior and senior auditors with a minimum of two
years of experience
Findings - The results of the study suggest that the support team greatly affects the management support, but
either through management support or directly, the support team does not affect the performance of auditors.
These findings suggest that, although management support increases team support, this relationship does not
lead to improved auditor performance. The finding of this study is that auditors need deeper expertise and relevant
technical abilities to navigate complex audit challenges in the field, which require ongoing training and more
targeted individual development. This study shows that while structural support is important in South Sulawesi, it
is important for management to support auditor performance with a more holistic approach rather than focusing on
formal support, such as providing resources or instructions. While structural support is important, improved auditor
performance can be achieved through improved technical competence, better workload management, and greater
autonomy in audit decision-making
Originality - This finding introduces a new perspective that management and team support need to be combined
with a deeper approach to individual and workload management, especially in the context of a unique work culture
such as South Sulawesi. This study also indicates that team and management support need to be more tailored to
specific conditions in the field to truly drive improvements in auditor performance.