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All Journal Jurnal Akuntansi Jurnal Akuntansi Kontemporer
Noor Laeliya, Aida
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Economics, Econometrics & Finance

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PERCEIVED ORGANIZATIONAL SUPPORT: A DETERMINING FACTOR OF AUDITOR PERFORMANCE? Noor Laeliya, Aida; Chariri, Anis
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7339

Abstract

Research Purposes. This study aims to examine the effect of salary, motivation, and organizational culture on auditor performance, with perceived organizational support as a moderating variable. Research Methods. This research uses a quantitative descriptive approach with a survey method. The sample used was 90 auditors who work in Semarang City. Data analysis was performed with multiple linear regression and moderated regression analysis (MRA). Data processing using IBM SPSS version 27 Research Results and Findings. The results showed that salary and motivation had a significant effect on auditor performance, and organizational culture had no effect on auditor performance. Meanwhile, perceived organizational support as a moderating variable shows that it strengthens motivation and organizational culture on auditor performance. However, the perceived organizational support variable cannot moderate the effect of salary on auditor performance. The practical implication of this research is that organizations, especially the Public Accounting Firm (KAP), need to pay more attention to efforts to increase the support felt by auditors.
Remote Auditing, AI, Litigation Risk, and Due Professional Care Moderating Audit Quality Noor Laeliya, Aida; Anis Charir
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3541

Abstract

This research investigates the impact of remote auditing, artificial intelligence (AI), and litigation risk on audit quality, examining the moderating role of due professional care. Employing a quantitative approach with data collected from auditors in Indonesian Public Accounting Firms, the research addresses the evolving audit landscape. The findings confirm that both remote auditing and AI significantly enhance audit quality by improving accuracy, efficiency, and real-time evidence evaluation. Conversely, litigation risk shows no significant relationship with audit quality, suggesting that external legal pressure is not yet a dominant behavioral driver for Indonesian auditors. The moderation analysis offers a key insight: due professional care strengthens the positive effect of remote auditing but fails to enhance the effects of AI or litigation risk. This research underscores the critical need for auditors to possess digital competence and exercise professional judgment to fully leverage digital technologies and optimize audit performance in the digital era.
Co-Authors Anis Charir Anis Chariri