CD Disertasi
Pengaruh Tindakan Supervisi, Keahlian Auditor, Kesempatan Kenaikan Pangkat, Terhadap Kepuasan Kerja Auditor Pemula Dengan Perlakuan Auditor Senior Sebagai Variabel Moderating Pada Inspektorat Daerah Se- Provinsi Riau
This research, aims to test partially and know effect of supervision action, auditor expertise, chance of promotion to auditor job satisfaction, in addition, this study also aims to examine whether the threatment of senior auditors can moderate, can moderate relations each variabel namely the act of supervision, auditor expertise, chance of promotion to the work saticfaction of a novice auditor.
This research used primary data, the sample used in this study is a beginner consisting of young auditors and implementing auditor who serves as the government internal supervisory apparatur (APIP) and worked as a civil servant in regional inspectorates throught out the province of Riau. The number of samples is 108 respondents, method of data analysis using multiple regression and moderated regression (MRA) processed by the SPSS 21 program.
The result showed that the independent variabel was supervision action, auditor expertise the chance of promotion directly job satisfaction of novice auditor, thus the increase in job satisfaction of novice auditors in each audit assignment will have an effect on the increase in audit result so that it will help the regional goverment of Riau Province in realizing good and clean goverment research result related to the moderating variabel indicate that threatment of senior auditors can moderate the relationship between the opportunity for promotion to the job satisfaction of novice auditors, means while, the variabel of supervision action and auditor expertice was not successfully moderated by the senior auditor treatment variabel.
Keywords: Action of suoervision, auditor expertise, chance of promotion, job satisfaction of novice auditors and threatment of senior auditors
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