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All Journal Proceeding Fakultas Ekonomi Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking
Ceacilia Sri Mindarti
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Economics, Econometrics & Finance Education

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Journal : Proceeding Fakultas Ekonomi

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PENGARUH KINERJA AUDITOR, TURN OVER INTENTION, DAN KOMITMEN ORGANISASI TERHADAP PREMATURE SIGN- OFF (Ditinjau dari Goal Setting Theory) Sri Mindarti, Ceacilia; Puspitasari, Elen
Proceeding Fakultas Ekonomi 2012
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Goal Setting Theory in this study is used to review and analyze the influence of internal individual factors (such as auditor individual performance, turnover intention and organizational commitment) on acceptance of a premature sign-off. Source of data in this study were auditors working in audit firms in Indonesia as respondents. The data was collected using survey method by sending questionnaires to the respondents by mail. The result of this study has shown that individual performance and turnover intention have influence to acceptance of a premature sign-off. On the other hand organizational commitment has no influence to acceptance of a premature sign-off. Keywords: Goal Setting Theory, Auditor Performance, Turnover Intention, Organizational Commitment, and Premature Sign-off.
Co-Authors 08.05.52.0021 Yuliani Susanti 08.05.52.0031 Ridwan Rifiyanto 08.05.52.0087 Ririn Setyawati 09.05.52.0038 Dwi Andriyandono Kasmo 09.05.52.0142 Adi Kurniawan Arif Widodo 09.05.52.0159 Putri Intan Amalia 10.05.52.0006 Martiana Sani 10.05.52.0024 Silvani Okta Faradina 10.05.52.0039 Nur Setiawan 1352020052 Happy Purwanto, 1352020052 Elen Puspitasari INGGRIT MEILANA HALIM, 14.05.52.0287