Behavioral Accounting Journal
Vol 1 No 2 (2018): Behavioral Accounting Journal

PENGARUH SIFAT KEPRIBADIAN CORE SELF EVALUATIONS DAN MOTIVASI PADA KINERJA AUDITOR (STUDI KASUS PADA BPK RI JAKARTA)

Ni Nyoman Sri Rahayu Damayanti (Universitas Warmadewa)
I Made Andika Pradnyana Wistawan (Universitas Warmadewa)



Article Info

Publish Date
24 Jul 2019

Abstract

An organization stated their own goals and use it as a work guide for the employees. One aspect that is able to support to achieve it, is the performance of employees. BPK is one of institutions that aims to realize a free State implementation from Corruption Collusion and Nepotism (KKN) (Laws of the Indonesian Republic No. 15 of 2006). In order to realize the goals, a good auditor's performance is needed to detect the fairness of government’ financial statements. Core self-evaluation is one of the characteristics that consists of self-evaluation, their abilities, and control of their abilities. CSE are able to predict individual job performance and satisfaction. Job performance also supported by motivation, both from within or extrinsic. The higher the enthusiasm at work, then these things will contribute positively to its performance. The respondents is 31 BPK RI Jakarta auditors. Data was collected through questionnaires. This research used multiple linear regression and showed that CSE and motivation have a positive effect for auditors’ performance.

Copyrights © 2019






Journal Info

Abbrev

baj

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

An objective of Behavioral Accounting Journal (BAJ) is to publish the high quality articles of behavioral accounting research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the articles of behavioral research in the areas: - Financial Accounting - Taxation - ...