文章基本信息

标题：KOMITMEN ANTARA AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI
本地全文：下载
作者：Nur Cahyonowati
期刊名称：JURNAL AKUNTANSI DAN AUDITING
印刷版ISSN：1412-6699
出版年度：2013
卷号：10
期号：1
页码：114-137
语种：English
出版社：JURNAL AKUNTANSI DAN AUDITING
摘要：This research examines the antecendents and consequences of commitment in auditor andauditee relationship. Using mail survey to public company and client’s of a local audit firmin Semarang, this research found client orientation is an important determinant for affectivecommitment. Both affective and calculative commitments predicted client’s opportunistic behavior.Affective commitment is suggested to decrease client’s opportunistic behavior, while, calculativecommitment is suggested to increase client’s opportunistic behavior. Finally, this researchsuggested that auditee’s opportunistic behavior determined auditee’s continuance intention.
关键词：antecedents, consequences, commitment, continuance intention