Hubungan tekanan akuntabilitas, audit judgement performance, dan effort
The aim of this study is to examine the relationship between accountability pressure, audit judgment performance, and effort in the Audit Board of the Republic of Indonesia central (BPK RI Central). The samples of the study were auditors that work in the Audit Board of the Republic of Indonesia cent...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2016-12-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/7002 |
| _version_ | 1818835860490027008 |
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| author | Muhsin Muhsin |
| author_facet | Muhsin Muhsin |
| author_sort | Muhsin Muhsin |
| collection | DOAJ |
| description | The aim of this study is to examine the relationship between accountability pressure, audit judgment performance, and effort in the Audit Board of the Republic of Indonesia central (BPK RI Central). The samples of the study were auditors that work in the Audit Board of the Republic of Indonesia central office in Jakarta. There were 285 questionnaires that were handed out, but only 198 questionnaires were handed in. There were only 90 data that can be analyzed. The data were analyzed using analysis technic of SEM program Warp PLS 4.0. The result of the study shows that the accountability pressure has positive and significant influence toward effort; effort has positive and significant influence toward audit judgment performance; and accountability pressure has positive and significant influence toward audit judgment performance. |
| first_indexed | 2024-12-19T02:57:25Z |
| format | Article |
| id | doaj.art-064cedf491b84655a2c36b091d778723 |
| institution | Directory Open Access Journal |
| issn | 1410-2420 |
| language | English |
| last_indexed | 2024-12-19T02:57:25Z |
| publishDate | 2016-12-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-064cedf491b84655a2c36b091d7787232022-12-21T20:38:17ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202016-12-0120111210.20885/jaai.vol20.iss1.art16160Hubungan tekanan akuntabilitas, audit judgement performance, dan effortMuhsin MuhsinThe aim of this study is to examine the relationship between accountability pressure, audit judgment performance, and effort in the Audit Board of the Republic of Indonesia central (BPK RI Central). The samples of the study were auditors that work in the Audit Board of the Republic of Indonesia central office in Jakarta. There were 285 questionnaires that were handed out, but only 198 questionnaires were handed in. There were only 90 data that can be analyzed. The data were analyzed using analysis technic of SEM program Warp PLS 4.0. The result of the study shows that the accountability pressure has positive and significant influence toward effort; effort has positive and significant influence toward audit judgment performance; and accountability pressure has positive and significant influence toward audit judgment performance.https://journal.uii.ac.id/JAAI/article/view/7002accountability pressure, effort, audit judgment performance, goal-setting theory |
| spellingShingle | Muhsin Muhsin Hubungan tekanan akuntabilitas, audit judgement performance, dan effort Jurnal Akuntansi dan Auditing Indonesia accountability pressure, effort, audit judgment performance, goal-setting theory |
| title | Hubungan tekanan akuntabilitas, audit judgement performance, dan effort |
| title_full | Hubungan tekanan akuntabilitas, audit judgement performance, dan effort |
| title_fullStr | Hubungan tekanan akuntabilitas, audit judgement performance, dan effort |
| title_full_unstemmed | Hubungan tekanan akuntabilitas, audit judgement performance, dan effort |
| title_short | Hubungan tekanan akuntabilitas, audit judgement performance, dan effort |
| title_sort | hubungan tekanan akuntabilitas audit judgement performance dan effort |
| topic | accountability pressure, effort, audit judgment performance, goal-setting theory |
| url | https://journal.uii.ac.id/JAAI/article/view/7002 |
| work_keys_str_mv | AT muhsinmuhsin hubungantekananakuntabilitasauditjudgementperformancedaneffort |