Krisna: Kumpulan Riset Akuntansi
Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi

Experimental Analysis of Auditor Performance Assessment Using A Reward System Which is Moderated by The Love of Money

Siregar, Wahyu Tri Putri (Unknown)
Irfan, Andi (Unknown)



Article Info

Publish Date
04 Jul 2024

Abstract

Through the love of money as a moderating variable. Researchers seek to understand how rewards influence Performance. The sample used Bachelor of Accounting Audit students from UIN Suska Riau class of 2020. However, of the 73 people, only 42 passed the manipulation test and could be used in data processing. A 2 x 2 between-subjects design was used in this experimental research. The hypothesis in this study was tested using structured analysis of variance (ANOVA), and the experiment time lasted 25 minutes. The instruments used in this research were translation keys, cases, and questionnaires. The results show (1) that Performance will improve when auditors are promised rewards. (2) when an auditor with a high love of money attitude will improve Performance, and (3) when an auditor has a high love of money attitude and is promised a reward, the auditor will not improve Performance compared to an auditor with a low love of money attitude.

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Journal Info

Abbrev

krisna

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...