PENGARUH STRES KERJA, MOTIVASI, REWARD, REKAN KERJA, DAN
LOCUS OF CONTROL TERHADAP KINERJA AUDITOR PADA KANTOR
AKUNTAN PUBLIK DI DAERAH ISTIMEWA YOGYAKARTA
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Institusion
Universitas Pembangunan Nasional Veteran Yogyakarta
Author
ASRI, KAMILIA MELATI
Subject
HG Finance
Datestamp
2023-11-30 02:53:39
Abstract :
Auditor has a great role in providing assurance about the fairness of financial statement. In order to provide the assurance to users of financial statement, the auditor must to maintain their performance. Some behavioral accounting researches that examine the performance of auditor have been done but still showed inconsistent result. Based on this fact the purpose of this study is to examine the influence of work stress, motivation, reward, partners, and locus of control to performance of auditor. The population in this study were auditors who work in Public Accounting Firm in Special Region of Yogyakarta. Data were collected by distributing questionaires to 65 auditors work in 5 Public Accounting Firms, but only 46 questinaires were returned. The sample in this study use convenience sampling method. The data were analyzed using multiple regression analysis with SPSS 16. The result of this study found that work stress, motivation, reward, partners, and locus of control have influence to performance of auditor. Keyword: work stress, motivation, reward, partners, locus of control, performance of auditor.
Auditor has a great role in providing assurance about the fairness of financial statement. In order to provide the assurance to users of financial statement, the auditor must to maintain their performance. Some behavioral accounting researches that examine the performance of auditor have been done but still showed inconsistent result. Based on this fact the purpose of this study is to examine the influence of work stress, motivation, reward, partners, and locus of control to performance of auditor. The population in this study were auditors who work in Public Accounting Firm in Special Region of Yogyakarta. Data were collected by distributing questionaires to 65 auditors work in 5 Public Accounting Firms, but only 46 questinaires were returned. The sample in this study use convenience sampling method. The data were analyzed using multiple regression analysis with SPSS 16. The result of this study found that work stress, motivation, reward, partners, and locus of control have influence to performance of auditor. Keyword: work stress, motivation, reward, partners, locus of control, performance of auditor.
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