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Nyoman Indah Sadewi
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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INTEGRITAS SEBAGAI PEMODERASI PENGARUH EXPECTATION GAP PADA KINERJA AUDITOR Nyoman Indah Sadewi; I D G Dharma Suputra
E-Jurnal Akuntansi Vol 17 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the influence of expectation gap on the performance of auditors and to determine the ability of integrity in expectation gap moderating influence on the performance of auditors. The research was done at KAP Bali Province. The number of respondens taken as many as 87 people. The collection of data is done through questionnaire method, ie distribute a list of questionnaire to be filled or answered by the respondent auditor at KAP in Bali Province. Testing the hypothesis in this study using moderated regression analysis (MRA). Based on the analysis found that the expectation gap positive effect on the performance of auditors, and integrity capable of strengthening the influence of expectation gap on the performance of auditors. This indicates that the auditor has high integrity, it can heighten expectation gap so as to improve the performance of auditors.
Co-Authors I Dewa Gede Dharma Suputra