DESIGNING OF PERFORMANCE MANAGEMENT SYSTEM FOR AUDITOR CERTIFICATION BODY USING MANAGEMENT BY OBJECTIVE AND BEHAVIORALLY ANCHOR RATING SCALE

Abstract

This study aims to design an appropriate performance management system and determine performance appraisal methods to propose an increase in auditor performance. The results of research on the performance management system design based on MBO and BARS, it gives positive results in managing auditor performance on inspection audits. Using the AHP paired valuation method, it produces 3 auditor KPI criteria, namely, scheduling criteria with a weighting of 58%, audit criteria with a weight of 21% and reporting criteria with 13%. Stages of the process of setting goals, monitoring design, evaluating performance implementation and providing feedback are important processes in performance management. which consists of performance improvement feedback with counseling and training programs, and feedback on the performance motivation approach by giving a reward program to the auditor.

Keywords

• performance management system
• management by objective
• behaviorally anchor rating scale
• ahp