Proceedings of the International Conference on Industrial Engineering and Operations Management

Sao Paulo, Brazil, April 5 - 8, 2021

The Influence of Soft Competency and Hard Competency

on Internal Auditor Performance Through Work
Motivation at PT. KB Finansia Multi Finance
Gunawan, Ansar, Tajuddin Malik
Program Pascasarjana STIE Amkop Makassar, Indonesia
[email protected]

Jeffriansyah DSA
STIE Muhammadiyah Mamuju, Indonesia
[email protected]

Yusriadi Yusriadi
Sekolah Tinggi Ilmu Administrasi Puangrimaggalatung, Makassar, Indonesia
mailto:[email protected], [email protected]

Sjaid S Fais Assagaf

Universitas Iqra Buru, Maluku, Indonesia
[email protected]

Laili Alfita
Fakulty of Psikologi, Universitas Medan Area, North Sumatera, Indonesia
[email protected]

Abstract
This research is a quantitative research using questionnaires, interviews, documentation, and
observations to collect data related to variables that have been determined and then processed using the
help of intelligent PLS 3.2.8 software. The results of the study found that 1) the influence of soft
competency and complex competency on the performance of internal auditors through work affects
improving the performance of internal auditors; 2) complex competency affects increasing the
performance of internal auditors; 3) soft competency affects increasing work motivation, 4) complex
competency affects increasing work motivation, meaning that if each internal auditor increases complex
competency, it will affect increasing work motivation of the internal auditors of PT. KB Finansia Multi
Finance.

Keywords:
Soft Competence, Hard Competence, Auditor Internal

1. Introduction
Financial or leasing companies are one of the principal loans options for acquiring property. Rent is in demand
because it becomes a priority for consumers to get a loan financing solution if the instalments are competitive and
the terms are easy, and the process is fast. Intense competition and the straightforward nature of loan repayment
make the financing company become a customer or because there are human resource problems in the company's
body, not only caused by negligence but also caused by irregularities or fraud committed by the company's
employees.

Along with the economic development in Indonesia, the company also developed. With the product that is
growing, the problems that we will face will be more complex. Today, many rental companies face various issues,
one of which involves fraud or fraud. All organizations and all their activities are at risk of fraud governance
related to fraud in the company. One of the problems faced by financial companies here is the increasing sales.

© IEOM Society International 3008

Proceedings of the International Conference on Industrial Engineering and Operations Management
Sao Paulo, Brazil, April 5 - 8, 2021

Still, billing is less than the maximum, so it is necessary to know the cause of employee defects during the initial
credit application procedure or during the war or bad customer character.

Pt. KB Finansia Multi Finance, one of the financial companies that strive to reduce risk, has established an internal
audit department. Internal auditors have assisted the President in implementing corporate governance (GCG).
Security activities and advising business units to efficiently and effectively carry out their duties and
responsibilities following the policies set by the company and conducting analysis and evaluation of the
effectiveness of internal control systems management and implementation of activities in the company and
recommendations for effective improvement.

Internal auditors work in companies (public and private companies) whose main task is to determine policies and
procedures set by senior management. Thus, the company's direction delegates the duties, authorities and
responsibilities so that there is an efficient and economical internal control system for the company's management.
Therefore the role of internal auditors is required. Internal audits in charge of performing the function (audit) of
financial risks are included in the compliance audit, namely audits that aim to decide what is audited following
certain conditions or regulations, financial compliance cases governed by financial constraints, Muliadi (2014).
Internal auditors are an integral part of the company's organizational structure that plays a continuous monitoring
and analysis role. Internal auditors are interested in the effectiveness of the company's internal controls.

The scope of work of internal auditors is complete, namely serving the organization to achieve its goals, improving
the efficiency and effectiveness of operational activities, taking into account all aspects of the organization, both
financial and non-financial. The internal auditor is also very focused on the internal capabilities he continuously
handles (Kanto et al., 2020; Mu’adi et al., 2020; Nuraini et al., 2019). Internal auditor at PT. KB Multi Finance
Finance has the main task to find cheating findings such as credit engineering, new money, data manipulation
support, instalment fraud and other results. It can harm the company in each branch and report violations that are
not following its provisions contained in the board's decisions, internal records and standard operating procedures.

To carry out their duties effectively, internal auditors also need the motivation to motivate employees to improve
performance while understanding the organization's objectives and functions. Motivating employees in an
organization can be considered simple and can also be a complex problem since people are usually encouraged
by giving them what they want. Motivation is a process as a first step. Some people act because of physical and
psychic deficiencies or anything else as an incentive to achieve a specific goal (Lutens quoted Compo F and Sitti
Raha Agoes Salim, 2014). Giving proper motivation to employees will motivate them to do what is most
responsible in completing each job (Smith et al., Quoted by Rith F and Sitti Raha Agok. Unless reflected in the
phenomenon of gaps in the internal auditor itself, optimal performance or productivity can be seen from the
implementation of indicators that are below the standards set by the organization. The phenomenon affects
essential factors to check whether soft competencies, complex competencies, and internal auditors' work
motivations are suboptimal internal auditor performance problems. Performance, which is an essential point for
achieving the results the company wants, is paramount. So focus and be the reason why every employee has
optimal performance. From the account itself, various factors influence that with good handling and management,
efficient and effective, the company will achieve good performance of employees.

2. Literature Review
Human resource management includes the productive use of human resources to achieve organizational goals and
meet the needs of every worker. He added that this is because of efforts to combine interests with the organization's
human resources coordination. Human resource management contributes significantly to the success of the
organization. Therefore, if human resource management is inefficient, it can be a significant obstacle to employee
satisfaction and organizational success.

Performance because of product quality and the number of employees who do it while doing the work following
the tasks or tasks that will require specific abilities and levels. Employee performance is critical in the company's
efforts to achieve its goals. Software competencies are defined as practical activities related to generating and
developing skills. Skills include good communication skills, IT skills, computing skills, learning skills, skills, and
problem-solving. Vital competency/complex skill is the mastery of science, technology and technical skills related
to science. Complex skills, such as Mechanical engineers, need skills to work with machines. Developers need to
master programming techniques in a particular language (Kadek, 2012: 1217). According to Basir (2015), complex
competence is usually taught in school or college, aiming to improve intellectual skills related to the subjects
studied. Motivation is the willingness to find a high level to achieve organizational goals to meet the needs of some
people. However, the usual motivation suggests that Imam Ghozali cited the effort (2017) and the legacy of Ahmad,

© IEOM Society International 3009

Proceedings of the International Conference on Industrial Engineering and Operations Management
Sao Paulo, Brazil, April 5 - 8, 2021

Umar Akmal and Smith (2018). He says that this is a motivational process that explains people's intensity, direction,
and perseverance when trying to achieve a goal.

3. Method
Associative research is one form or method used to connect one variable with another by using a causal
relationship. The location of this research is at PT. KB Finance Multi Finance. Location selection is made
deliberately by considering the readiness of the agency to provide information. The time and time of the research
is planned for the research between November to December 2020. PT internal auditor has 110 employees. KB
Finance Multi Finance.

4. Result
Analyzing the direct and indirect influence of this study, when testing the effect of soft competence and complex
competence on the performance of internal auditors mediated by the motivation of working with respondents is the
internal auditor pt. Use smart PLS. PLS provides accurate and efficient techniques for predicting a series of
equations (measurable and structural) simultaneously. PLS has two primary components, namely (1) measurement
model (external model) and (2) structural model (internal model). External models) and reliable measurement
methods for measuring constructs (reliability), while internal models allow researchers to analyze the effect of
independent (exogenous) construction on dependent (endogenous) structures (Hari, 2019). The results of the data
analysis are described below. The analysis of external models in this study was conducted using reflective
indicators. Latent reflective indicators are reflective indicators. In reflective indicators, external model analysis is
carried out through a series of tests, namely the validity of convergence, discriminant validity and internal
consistency.

The validity of convergence is a measure of the truth of the indicator, which is a variable measure that can be seen
from the external load of each rough handloading and AVE (average isolated variation). The basic rules used for
convergence validity are external payloads ≥ 0.50 and AVE ≥ 0.50 (Novitasari et al., 2019; Romlah et al., 2020;
Yusuf et al., 2019).

Figure 1. PLS Algorithm Estimation Results

The model above shows that all indicators have external load values above 0.50, concluding that validity reflects
the variables of soft competence, complex competence, motivation, and performance of internal auditors that meet
the reality of convergence so that no items are excluded analysis. The first method used to determine the validity
of discrimination is the Licker criterion, with the principle of comparing the AVE ROOT value in the model. If
the baseline AVE value is greater than the existing correlation, then this variable can be said to be different
validity. Here is a discriminant validity test using Licker Criterion:

Table 1. Licker Criterion Value

Licker Criterion (X1) (X2) (Y1) (Y2)
Soft Competency (X1) 0.713
Hard Competency (X2) 0.348 0.741
Work Motivation (Y1) 0.323 0.594 0.718
Internal Auditor Performance Y2) 0.152 0.227 0.586 0.778

© IEOM Society International 3010

Proceedings of the International Conference on Industrial Engineering and Operations Management
Sao Paulo, Brazil, April 5 - 8, 2021

Based on table 1, the value on each variable is more significant than and the root value of AVE > 0.70, so it can
be concluded that the variables soft competency, complex competency, work motivation, and performance of
internal auditors have good discriminant validity.

Table 2. Cross Loading Value

indicator Soft Hard Work Internal Auditor
Competency Competency Motivation Performance
(X1) (X2) (Y1) (Y2)
X1.1-Communication Capabilities 0.730 0.499 0.502 0.523
X1.2-Emotional Intelligence 0.807 0.553 0.546 0.619
X1.3-Thinking skills and problem solving 0.718 0.538 0.505 0.510
X1.4-Ethics 0.664 0.442 0.575 0.509
X1.5-Leadership Skills 0.632 0.417 0.477 0.453
X2.1-Quality 0.545 0.754 0.575 0.589
X2.2-Quantity 0.495 0.727 0.595 0.557
X2.3-Timing 0.518 0.804 0.642 0.658
X2.4-Effectiveness 0.517 0.787 0.646 0.666
X2.5-Self-Reliance 0.482 0.618 0.561 0.519
Y1.1-Physiological or physical needs 0.498 0.583 0.731 0.639
Y1.2-Security 0.536 0.653 0.779 0.668
Y1.3-social 0.519 0.558 0.663 0.622
Y1.4-Award 0.537 0.640 0.767 0.672
Y1.5-Self-actualization 0.546 0.483 0.638 0.560
Y2.1-Ability 0.534 0.675 0.673 0.816
Y2.2-Professional Commitment 0.574 0.590 0.722 0.735
Y2.3-Motivation 0.544 0.617 0.628 0.720
Y2.4-Job Satisfaction 0.638 0.640 0.718 0.835

Based on table 2, the cross-loading value, it can be known that all indicators that make up each soft variable
competency, weight competency, work motivation and performance of internal auditors (bolded numbers). It can
be discriminatory because it has the highest cross-sectional value for the formed variable and the lowest for other
variables. Therefore, all indicators of software competency variables, competency difficulties, work motivation
and performance of internal auditors managed to find discriminative validity.

The following assessment for external model analysis is internal consistency. Internal consistency tests indicator
consistency when measuring structure. Reliability measures the actual value of the reliability of the system. The
Rule of alpha thumb Cronbach must be greater than 0.755, while the Rule of Composite Reliability of Thumb
must be greater than 0.70, although a value of 0.60 is still acceptable (Novitasari et al., 2019; Romlah et al., 2020;
Yusuf et al., 2019).

Here are the results of Cronbach's alpha calculation and complex reliability on internal consistency tests for soft
competence, hard competence, work motivation, and auditor performance variables internal:

Table 3. Internal Consistency Testing

variable Cronbach's Alpha Composite Reliability information

Soft Competency (X1) 0.755 0.837 Reliable

Hard Competency (X2) 0.791 0.858 Reliable
Work Motivation (Y1) 0.762 0.841 Reliable
Internal Auditor Performance (Y2) 0.781 0.859 Reliable

Based on table 3, the consistency result of the internal value of each research variable has a value of Cronbach's
Alpha greater than 0.755 and a composite reliability value greater than 0.70. Thus, it can be concluded that each
variable of soft competence, heavy competence, work motivation and performance of internal auditors can be
relied upon.

Structural model assessment has several stages, namely collinearity level inspection, R2 level measurement, K2
level measurement, model fittings assessment and finally, model parameter significance testing.

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Proceedings of the International Conference on Industrial Engineering and Operations Management
Sao Paulo, Brazil, April 5 - 8, 2021

Collinearity can be measured by the value of the Variance Inflation Factor or VIF. Collinearity is considered high
if it has a tolerance value less than 0.2 and a VIF value above 5.0 (Lionardo et al., 2020; Nawawi et al., 2020;
Rachman et al., 2019).

Table 4. Inner VIF Values

Independent Variables bright Conclusion
Work Motivation Internal Auditor
(Y1) Performance (Y2)
Soft Competency (X1) 1,908 2,283 No collinearity
Hard Competency (X2) 1,908 3,177 No collinearity
Work Motivation (Y1) - 3,597 No collinearity

Based on table 4, the results of the collinearity level test above are two results of VIF values, namely: Test 1. The
first is the influence on work motivation. It is known that the value of collinearity in soft competence and complex
competence variables all result in VIF values of less than 5. It is assumed independent of collinearity; 2. The
second test on the influence of the performance of internal auditors. It is known that the value of software
competency collinearity, complex competencies. The variables are also expressed independently of collinearity;
Bootstrap results on direct influence can be shown in the table below to determine the immediate effect between
these variables in the entire hypothesis or rejection.

Table 5. Direct Effects

Original Sample Standard T Statistic ( P Values
Sample (O) or Average Deviation O/STDEV)
Correlation (M) (STDEV)
Coefficient (r)
Soft Competency -> Work 0.323 0.329 0.073 4.417 0.000
Motivation
Soft Competency -> 0.152 0.153 0.056 2.712 0.007
Performance of Internal
Auditors
Work Motivation -> 0.586 0.587 0.083 7.048 0.000
Performance of Internal
Auditors
Hard Competency -> 0.594 0.592 0.069 8.583 0.000
Work Motivation
Hard Competency -> 0.227 0.226 0.085 2.671 0.008
Performance of Internal
Auditors

Based on table 5, shows that the correlation coefficient value (r) indicates a positive value which means that the
direct influence between variables has a one-way relationship. In a sense, the increase of a variable will increase
other variables. The correlation coefficient (r) is a value that indicates a strong linear relationship between the two
variables. The standard correlation coefficient is denoted by the letter r, whose r value can vary from -1 to +1. The
r-valuer and the close to 0 indicate a weak relationship between the two variables. While the + (positive) and -
(negative) signs provide information about the relationship between the two variables. If the value is + (positive),
both variables have a one-way relationship. In another sense, the X increment will coincide with the increase in
me and vice versa. If any - (negative), the correlation between the two variables is reversed. Table 5 also shows
that each addition of 1 point to a software competency variable will increase 0.348 on competency performance
variables, an increase of 0.085 on internal auditor performance variables relative to work motivation variables.

In Table 5, also shows a total p-value below 0.05. This indicates that work motivation as an intermediary variable
has a significant influence, so it can be concluded that work competencies with work motivation have a positive
and significant effect on the performance of auditors. Thus, the seventh hypothesis (H7) is acceptable. And
Software Competency with Work Motivation also has a positive and significant impact on the performance of
auditors. Thus, the sixth hypothesis (H6) is acceptable. Based on the analysis of roads with direct and indirect
influence, the motivation of work as an intermediary variable indicates that: Soft competence, complex
competence, and work motivation directly impact the performance of internal auditors; Soft competencies and
complex competencies have a direct impact on work motivation. Work motivation has a partial mediation effect
when explaining the influence of soft and hard competencies on the performance of internal auditors.

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Proceedings of the International Conference on Industrial Engineering and Operations Management
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5. Discussion
The results of the first hypothesis (H1) state that the analysis results support the first hypothesis (H1), that the
competence of the software has a positive and significant effect on the performance of internal auditors. Still, on
the contrary, the competence of internal auditor software has a positive and significant impact on the performance
of internal auditors performance of internal auditors is lower.

The amount of software competence one of them through the integrity of internal auditors can be seen from the
delegated work, namely more significant achievement, which is reflected in the more comfortable and dedicated
internal auditors organization.

Mukti Rahardjo explained that soft competence plays a positive role in employee performance. Rima H Binsaeed,
Sieda Taj Unnisa and Lubna Javed Rizvi explained that smooth, simple language competence is a unique feature
or skill that allows a person to interact with interpersonal and life skills that help candidates to demonstrate their
skills effectively. These skills are personality traits, positive attributes, collective communication skills with
colonial charm and competencies that improve employee relationships and performance in the workplace. With
better competence of internal auditors, it will look better and better understanding of the organization.

Other findings supporting the results of relevant studies conducted by Hariianto (2016) show that the higher the
software competency, the higher the performance of my employees with low error rates. Other findings support
employee performance. Soft skills/competencies are personal and interpersonal behaviours that can develop and
improve human performance through training, teamwork development, initiative and other decision making. Soft
skills are the core capital of internal auditors for optimal expansion according to individuality. The effect will also
increase.

Another study conducted by Emiliasari confirms a positive and significant relationship between soft
skills/competencies with performance. Therefore, the value of input for the company is to pay attention to the
skills/competencies of its employees so that teamwork can be carried out correctly. also conducted related research
that

The first hypothesis study (H2) found that the analysis results support the first hypothesis (H2). Namely, the
motivation of work has a positive and significant effect on the performance of internal auditors. This means that
the better the work motivation obtained by internal auditors at PT. KB Finansia Multi Finance will monitor the
performance of internal auditors better. On the contrary, poor internal auditor work motivation lower internal
auditor performance.

The amount of work motivation for employees, either through salaries or by providing incentives or rewards, will
also achieve the objectives and objectives of internal auditors set out in the annual plan and significantly improve
the accuracy of my audit decisions, based on new facts and evidence. In the absence of pride, he felt most right.
Dessi Rosdiana and Devi Indriasih (Rosdiana, 2016) explained that work motivation has a significant effect on
performance. The success or implementation of good corporate governance will be realized in the company
organization; on the other hand, the lack of work motivation is one of the causes of the decrease in employee
performance, especially internal auditors.

Other findings that support the results of related studies conducted by Titin Rosdianti and Suvarto show that work
motivation has a significant effect on the performance of internal auditors. In other words, if the work motivation
is getting better, then the account will also be better (Halim, 2015). Other findings support what is relevant for
Revelation Day (2019), suggesting that the work motivations of employees, especially internal auditors. The
results of Muhammad Hatta, Hasmin Tamsah and Gunavan Bata Ilias (Arifah, 2012) showed that the work
motivation test results positively and significantly affected performance. Thus the relationship between work
motivation and performance is directly proportional, which means that the higher the work motivation, the higher
the performance. Work motivation is a situation where influence produces, directs and maintains actions related
to the work environment.

Other findings that support the results of research related to Harianto show that the higher the competence of the
software, the higher the performance of employees with low error rates (Harianto, 2016). Other findings support
employee performance. Soft skills/competencies are personal and interpersonal behaviours that can develop and
improve human performance through training, teamwork development, initiative, and decision-making. This
software skill is the primary asset of an internal auditor for optimal development according to individuality. The
effect will also increase.

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Proceedings of the International Conference on Industrial Engineering and Operations Management
Sao Paulo, Brazil, April 5 - 8, 2021

Another study conducted by Emiliasari confirms a positive and significant relationship between soft
skills/competencies with performance. Therefore, the value of input for the company is to maintain good employee
skills/skills so that teamwork can be carried out correctly. Resha Aprilia, Faizal Mulia, Asep Muhammad Ramdan
(Can, 2016) also conducted related research

The study results on the first hypothesis (H7) found that the analysis results support the first hypothesis (H7), that
complex competence has a positive and indirect effect on the performance of internal auditors through work
motivation. This means better competence obtained by internal auditors at PT. KB Finansia Multi Finance will
work with higher work motivation, which will also affect the performance of higher internal auditors. On the
contrary, poor internal auditor competence will affect lower work motivation and, of course, will continue with
lower performance.

Adella Devi Hardiani and Arik Prasetia explained an indirect influence of the complex competency of the
competency section on employee performance through work motivation. It has a significant indirect effect on
employee performance's complex competency on employee performance through greater motivation than
influence (Arjuna, 2020). Competence directly to employee performance, so it can be concluded that motivation
is a variable that mediates complex competence to employee performance. Nurma Susilovati also conducted
related research, which showed that complex competence that is part of competence affects employee performance
(Hamida, 2012).

6. Conclusion
The results of the first hypothesis (H1) state that the analysis results support the first hypothesis (H1), that the
competence of the software has a positive and significant effect on the performance of internal auditors. Still, on
the contrary, the competence of internal auditor software has a positive and significant impact on the performance
of internal auditors. performance of internal auditors is lower; The first hypothesis study (H2) found that the
analysis results support the first hypothesis (H2). Namely, the motivation of work has a positive and significant
effect on the performance of internal auditors. This means that the better the work motivation obtained by internal
auditors at PT. KB Finansia Multi Finance will monitor the performance of internal auditors better. On the
contrary, poor internal auditor work motivation lower internal auditor performance; The study results on the first
hypothesis (H7) found that the analysis results support the first hypothesis (H7), that complex competence has a
positive and indirect effect on the performance of internal auditors through work motivation. This means better
competence obtained by internal auditors at PT. KB Finansia Multi Finance will work with higher work
motivation, which will also affect the performance of higher internal auditors. On the contrary, poor internal
auditor competence will affect lower work motivation and, of course, will continue with lower performance.

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Biographies
Gunawan is a student at Magister Program of Economic Science of STIE AMKOP, Indonesia. His areas of
interest and research include social science and economic. He has published some articles in national journals.

Ansar is is a lecturer at Magister Program of Economic Science of STIE AMKOP, Indonesia. He has done many
research pieces in studying Human Resources, Human Development Theory, and Environmental Economics. As
a researcher, he has published many articles in both national and international journals, and also some books. He
is also a reviewer and editor in several accredited journals.

© IEOM Society International 3015

Proceedings of the International Conference on Industrial Engineering and Operations Management
Sao Paulo, Brazil, April 5 - 8, 2021

Tajuddin Malik is a lecturer at at Economics Department of STIE AMKOP, Indonesia. Her areas of interest and
research include social science, Human Resources, Human Development Theory, Environmental Economics, and
public administration. She has published many articles in national and international journals.

Jeffriansyah DSA is a lecturer at Economics Department of STIE Muhammadiyah Mamuju, Indonesia. Her areas
of interest and research include economic, management, management human resource. She has published some
books and many articles in national and international journals.

Yusriadi Yusriadi is a lecturer at Public Administration Department of Sekolah Tinggi Ilmu Administrasi
Puangrimaggalatung, Indonesia and chancellor on Sekolah Tinggi Ilmu Hukum Pengayoman. His areas of interest
and research include social science, political science, sociology, legal studies, and public administration. He has
published some books and many articles in national and international journals. He is a reviewer and editor in some
local and international journals.

Sjaid S Fais Assagaf is one of the technical faculty lecturers of Iqra Buru University who chose to concentrate
on the social field of agriculture. Completed undergraduate studies on Indonesian Muslim universities with the
development of community infrastructure research. Currently still running research activities on empowering and
diversification of agriculture focused on rural areas.

Laili Alfita completed a bachelor's degree in faculty of psychology from the Medan Area University in 1996 and
Master'degree in Master of Management from Labora high school Jakarta ini 2000 and Master'degree in faculty
of Psychology from Medan Area University in 2012. Psychologist Profession is held at the University of North
Sumatra in 1998.

© IEOM Society International 3016