女性审计师的表现反映了组织任务和承诺的复杂性

Sri Hastuti, Rina Moestika, Tamadoy Thamrin
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引用次数: 1

摘要

本研究是定量研究的一种形式,通过对任务复杂性变量的证明,得出审计人员绩效改善模型,组织承诺的预期指标是专业水平的提高和违规案例的减少。使用的样本是133名在IAPI东爪哇区注册的会计师事务所初级审计师,分布在泗水、西都若和玛琅3个城市。研究工具是一份问卷,直接分发给在研究中抽样的受访者。通过偏最小二乘检验,得出任务复杂性对审计绩效有显著的正向影响,组织承诺对审计绩效没有影响的模型。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
KINERJA AUDITOR PEREMPUAN DITINJAU DARI KOMPLEKSITAS TUGAS DAN KOMITMEN ORGANISASI
This research is a form of quantitative research to produce a model of performance improvement of auditors by conducting proof of Task Complexity variable, as well as Orgasization Commitment with expected indicator is the improvement of professionalism and decreasing of cases of code violation. The sample used was 133 junior auditors in Public Accounting Firm registered in IAPI East Java Compartment spread in 3 cities namely Surabaya, Sidoarjo and Malang. The research instrument is a questionnaire distributed directly to the respondents who were sampled in the study. By using Partial Least Square testing, the resulting model that the complexity of the task has a significant positive effect on audit performance, organizational commitment has no effect on audit performance.
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