CD Tesis

Pengaruh Tekanan Akuntabilitas, Efikasi Diri Dan Insentifkinerja Terhadap Kinerja Pertimbangan Auditdengan Upayasebagai Mediasi

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Audit Judgement play an important role in forming audit opinions. In making decisions, auditors must consider issues related to the current client and future strategic plans, such as approval, results, improvement, predicting certain actions. This study evaluates and analyzes the factors that increase Audit Judgement Performance. Accountability Pressure, Self-Efficacy, Performance Incentives and Effort on Audit Judgement Performance, Accountability Pressure, Self-Efficacy and Performance Incentives on Efforts and Efforts to mediate Accountability Pressure, Self-Efficacy and Performance Incentives on Audit Judgement Performance.
The study was conducted by survey method by distributing questionnaires to auditors who worked at KAP in the Riau Province, Riau Islands Province, West Sumatra Province, South Sumatra Province, Lampung Province, Bengkulu Province and Jambi Province. The sampling technique uses the purpose sampling method. The questionnaire that can be used totaling 160 questionnaires. Data analysis using wrapPLS 6.0.
The results showed that Accountability Pressure affects Audit Judgement Performance, Self-efficacy affects Audit Judgement Performance, Performance Incentives affect Audit Judgement Performance, Efforts to mediate Accountability Pressure on Audit Judgement Performance, Efforts to mediate Self-Efficacy on Audit Judgement Performance and Efforts to mediate Performance Incentives on Audit Judgement Performance.
Key words: Accountability Pressure, Self-Efication, Performance Incentives, Effort, Audit Judgement Performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0027)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xiii, 131 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0027)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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