Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance

Supriadi, Iman and Harjanti, Wulandari and Maghfiroh, Rahma Ulfa (2021) Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance. Ilomata International Journal of Tax & Accounting, 2 (2). pp. 146-158. ISSN 2714-9846

[img] Text
10. Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance.pdf
Download (213kB)
[img] Text
10. Peer Review - mediating effects of auditor.pdf
Download (756kB)
[img] Text
turnitin 10 - Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance_HASIL.pdf
Download (3MB)

Abstract

The bookkeeping occupation has 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 to 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 the auditor expertise variable can moderate the impact of locus of command as well as business dedication on auditor efficiency. This examination shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have 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.

Item Type: Article
Uncontrolled Keywords: Behavioral accounting, Locus of control, auditor expertise, auditor performance.
Subjects: Manajemen
Depositing User: Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited: 24 Mar 2022 07:16
Last Modified: 24 Mar 2022 07:16
URI: http://repository.stiemahardhika.ac.id/id/eprint/2707

Actions (login required)

View Item View Item