International Journal of Public Budgeting, Accounting and Finance
Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance

THE ANALYSIS OF FACTORS AFFECTING AUDITOR PERFORMANCE WITH AUDITOR WORK EXPERIENCES AS MODERATING VARIABLES IN PUBLIC ACCOUNTANT OFFICE AUDITORS IN MEDAN

Syauqi, Teuku Radhifan (Unknown)



Article Info

Publish Date
19 Dec 2018

Abstract

The objectiveof the research was to analyze the influence of auditor’s work motivation, auditor’s work satisfaction, and auditor’s work discipline on auditor’s performance with auditor’s work experience as moderating variable in the public accountant office,  Medan. The research used causality method with saturated or census sampling technique. Primary data were gathered by distributing questionnaires to 87 auditing staffs at the public accountant office, Medan. Hypothesis was tested by using multiple linear regression analysis, F-test, t-test and residual test with an SPSS software program. The result of the research showed that, simultaneously, auditor’s work motivation, auditor’s work satisfaction and auditor’s work discipline had significant influence on auditor’s performance. Partially, the variables of auditor’s work motivation, auditor’s work satisfaction and auditor’s work discipline had positive and significant influence on auditor’s performance. Auditor’s work experience could not moderate the correlation of auditor’s work motivation, auditor’s work satisfaction and auditor’s work discipline with auditor’s performance at the Public Accountant Office, Medan.

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Journal Info

Abbrev

ijpbaf

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, ...