Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance
The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Yayasan Ilomata
2021-04-01
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| Series: | Ilomata International Journal of Tax and Accounting |
| Subjects: | |
| Online Access: | https://www.ilomata.org/index.php/ijtc/article/view/222 |
| _version_ | 1811243601617747968 |
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| author | Iman Supriadi Wulandari Harjanti Rahma Ulfa Maghfiroh |
| author_facet | Iman Supriadi Wulandari Harjanti Rahma Ulfa Maghfiroh |
| author_sort | Iman Supriadi |
| collection | DOAJ |
| description | The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values in auditors. |
| first_indexed | 2024-04-12T14:10:11Z |
| format | Article |
| id | doaj.art-d61d37a753104f25be537704c8d9e78f |
| institution | Directory Open Access Journal |
| issn | 2714-9838 2714-9846 |
| language | English |
| last_indexed | 2024-04-12T14:10:11Z |
| publishDate | 2021-04-01 |
| publisher | Yayasan Ilomata |
| record_format | Article |
| series | Ilomata International Journal of Tax and Accounting |
| spelling | doaj.art-d61d37a753104f25be537704c8d9e78f2022-12-22T03:29:54ZengYayasan IlomataIlomata International Journal of Tax and Accounting2714-98382714-98462021-04-012214615810.52728/ijtc.v2i2.222222Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor PerformanceIman Supriadi0Wulandari Harjanti1Rahma Ulfa Maghfiroh2STIE Mahardhika SurabayaSTIE Mahardhika SurabayaSTIE Mahardhika SurabayaThe bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values in auditors.https://www.ilomata.org/index.php/ijtc/article/view/222behavioral accountinglocus of controlauditor expertiseauditor performance |
| spellingShingle | Iman Supriadi Wulandari Harjanti Rahma Ulfa Maghfiroh Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance Ilomata International Journal of Tax and Accounting behavioral accounting locus of control auditor expertise auditor performance |
| title | Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance |
| title_full | Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance |
| title_fullStr | Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance |
| title_full_unstemmed | Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance |
| title_short | Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance |
| title_sort | mediating effects of auditor expertise on the effect of locus of control and organizational commitment on auditor performance |
| topic | behavioral accounting locus of control auditor expertise auditor performance |
| url | https://www.ilomata.org/index.php/ijtc/article/view/222 |
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