CD Tesis

Pengaruh Goal Orientation, Accountability Pressure Terhadap Audit Judgement Performance Dengan Self Efficacy Dan Effort Sebagai Mediasi

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This study aims to analyze the factors that influence audit judgment performance. The population in this study is an independent auditor who works in the Public Accounting Office in the entire Central Sumatra region. The sampling technique used purposive sampling method, namely the sample was chosen based on certain considerations in accordance with the objectives of the study. On the basis of the sampling technique, there were 60 samples to be examined, working at KAP in Pekanbaru, Padang and Batam. Data analysis and hypothesis testing in this study were conducted using the Structural Equation Model - Partial Least Square (SEM-PLS) method. with WARP-PLS 6.0 as the software.
The results showed that self efficacy does not mediate the effect of goal orientation on audit judgment performance. While the Effort mediates Accountability pressure on audit judgment performance, this shows that the pressure of accountability drives the auditor towards effort, the higher the auditor's accountability pressure, the higher the effort the auditor mobilizes in improving his performance.

Keywords: audit judgment performance, goal orientation, accountability
pressure, self efficacy, effort

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0047)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiii, 187 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0047)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

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