Gemilang: Jurnal Manajemen dan Akuntansi
Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi

PSYCHOLOGICAL WELL-BEING AS A MEDIATOR IN AUDITOR INSPECTORATE PERFORMANCE ANTECENDENTS

Ribka Shintia Febriarti Bonara (Unknown)
Franco Benony Limba (Unknown)



Article Info

Publish Date
17 Mar 2023

Abstract

This study focuses on the effect of auditor specific experience and compliance pressure on auditor performance in the inspectorate with PWB as a mediating variable for the internal auditors of the inspectorate in Maluku Province, Ambon City, West Seram Regency and Central Maluku Regency. This research is a quantitative research. The sampling technique uses the census sampling method. Data was collected through a survey by distributing questionnaires to 100 research respondents. The method of analyzing data path analysis uses PLS, to measure the direct and indirect effects between Specific Experience and Compliance Pressure on Auditor Performance with PWB as a mediating variable. Based on the test results, it can be confirmed that the three independent variables: Specific Experience, Obedience Pressure and Psychological Well-Being affect Auditor Performance. Likewise with the role of Psychological WellBeing as a mediator in the relationship between the influence of Specific Experience and Compliance Pressure on Auditor Performance.

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Journal Info

Abbrev

gemilang

Publisher

Subject

Humanities

Description

berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia ...