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Sugiarto Sugiarto
STMIK Jakarta
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Journal : Value Added : Majalah Ekonomi dan Bisnis

 1 
PENGARUH INSENTIF KINERJA, USAHA DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT JUDGEMENT Sugiarto Sugiarto
Value Added : Majalah Ekonomi dan Bisnis Vol 4, No 2 (2008): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.298 KB) | DOI: 10.26714/vameb.v4i2.677

Abstract

This research examines the effect of performance incentives, effort and task complexity on  the quality of audit judgement. This research  replicated research model which had been done by Sanusi and Iskandar (2007), The respondents consisted of student in Pendidikan Profesi Akuntan Diponegoro University Semarang, Central Java.Experimental research design 3 x 1 was used to examine the hypotheses. Using  purposive sampling technique, the subjects were classified into three groups, namely financial incentives groups, non-financial incentives groups, and a control group with no incentives. Each group was required to perform high and low task complexity. 45 students participated in this experiment. The results of the experiment were then analyzed  using T- Test or Mann Whitney Test and moderated regression analysis (MRA).The results showed that among five hypotheses only one hypothesis was rejected. First, this research found that financial incentives group and non-financial incentives group performed better quality of audit judgment than group with no incentives. Secondly, subject within financial incentives group and non-financial incentives group exerted more effort than subject with no incentives. Third, this research provided strong evidence that the relation of efforts and the quality of audit judgment is moderated by task complexity. Fourth, this research showed that when task complexity is high, there is no different of audit quality performed by subject with high efforts and low efforts. And finally, this research failed to find that when task complexity is low, subject with high efforts will perform better quality of audit judgment than subject with low efforts.Keywords: Performance Incentives, task complexity, and the quality of Audit Judgement.
Co-Authors Abdul Basit Abiyajid Bustami Abul Ainin Hapis achmad sidiq syafi'i Adeline Adeline adrian kurniawan Agung Pamungkas Agung Tyas Subekti Agus Sugianto Akmal Hidayat Amalia Restu Damayanti Anggit Pratiwi Anggrika Riyanti Annida Fitria Ma'ruf Anton Yustiano Ari Probandari Atiek Sri Purwati August Munar Augustinus Setiawan Bambang Agus Pramuka Bambang Karnaen P Bambang Purwanto Budiyanti Wiboworini Cici Wuni Cut Mutiawati Denny Widhiyanuriyawan Dian Nitami Quraisyin Diffah Hanim Dita Wrisnijati Dona Primasari Dwi Atmoko Dwi Susilo Edison Sembiring Edy Victor Haryanto Sianturi Eka Prayitno Eko Wardoyo Elia Azizah Eni Endaryati Entianopa, Entianopa Erislan Erislan Erna Agustin Sukmandari Feri Nurjaya fita fatma pratama Fitri Rachmadhany Fitri Riyanti Fitriani Fitriani Fongnawati Budhijono Gayus Sadarman Tafonao Gracia S Ugut Gustiana Mega Anggita H. H. Subakir Hanifudin Aminullah   Harjono Harjono Hulu, Edison I Gede Wiwin Suyasa Ikin Solihin Ilham Ilham Indriasari, Ika Intan Herlina Irdha Yunianto Islah Islah Istirochah Pujiwati jek managerxot Julia Ulfa M Kindi Muradi Lestari Maulana Lukman Hakim Lukman Hakim Lukman Hakim Lutfi Afifah Mahayu Woro Lestari Mangku Purnomo Matin Matin Melani Indah Saputri Melda Yenni Melissa Melissa Mohammad Arif Ali, Mohammad Arif Mohammad Fadli Mohammad Sholeh Muhammad Erwin Ashari Haryono Muhammad Isya Muhammad Muhammad Muhammad Wildan Fardian Nirmala Putri Maharani Setiakusuma Novi Arafita Novianty Novianty Nur Aini Haqiqi Nur Siska Nurafni Eltivia Nurhidayati Nurhidayati Nurul Adhilah Busmah oktavia maulani Panji Riyadi Peppy Herawati Poppy Dian I.K Purnomo Purnomo Purwanto Purwanto Putri Sahara Harahap Rahma Anindita Ramadhan Ramadhan Ray Octafian Renni Angraini Rezzy Eko Caraka Rianti, Winda Rika Rosnelly Rika Yayu Agustini Rilista Putri Amalia Rina Dewi Risda Sari ronald indra wahyudhi Rosmalia Rosmalia Royan Siagian Runi Asmaranto Sahri Sahri saniman saniman Sapta Eka Yanto Setiono Setiono Siska Anggraeni Larasati Siti Aisyah Siti Asmaniyah Siti Asmaniyah Mardiyani Siti Baitul Mukarromah SITI MUSLIKAH Siti Rochanah Siti Rochanah   Sofyan M. Saleh Sony Heru Priyatno Sudiyanto Sudiyanto Susi Soviana Suwito Suwito Swadia Gandhi Mahardika Taman Ginting, Taman Tantoro Harmono Tatang Surjana Taufik Nurhidayat TAUFIQ HIDAYAT Tejo Nugroho Tri Suyud Tri Yuli Pramana Triyono Rakhmadi Upik Kesumawati Hadi viki widiantoro Vina Raraswati Vivi Kumalasari Warigit Dri Atmoko Wisudanto Wisudanto Yudhi Andrian Yulanda Ansela Yuni Dame Ria Sinurat Yusfrini Desilva Asri Yusria Darma Yusuf Fuadi Zainal Arifin Hosein