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  • 标题:INTERDEPENDENCY GROUP MODERATION AND THE RELATIONSHIP BETWEEN PROCEDURAL FAIRNESS AND AUDIT PERFORMANCE
  • 其他标题:EFEK MODERASI SALING KETERGANTUNGAN KELOMPOK PADA HUBUNGAN ANTARA KEADILAN PROSEDURAL DENGAN KINERJA AUDIT
  • 本地全文:下载
  • 作者:Ardianto ; Ardianto
  • 期刊名称:Journal of Economics, Business & Accountancy
  • 印刷版ISSN:2087-3735
  • 电子版ISSN:2088-785X
  • 出版年度:2013
  • 卷号:16
  • 期号:1
  • 页码:135-146
  • DOI:10.14414/jebav.v16i1.130
  • 语种:English
  • 出版社:Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
  • 摘要:This study is an experiment analyzing the subjects of the audit assignment group. This studyfocus on the dynamics in the aspects of behavior, especially the behavior which is related tothe relationship between the procedural fairness felt by the assignment group and the auditperformance. The method used is the basis of goal setting theory and valence instrumentalityexpectancy theory. Besides that, this study also tests the effect of the interdependence moderationon the relationship between group fairness and audit performance. By using defensetest with ANOVA, it provides result that interdependency moderation in the relationship betweenfairness and audit performance is high. This shows that procedural fairness felt by theteam influences the audit performance. The degree of the fairness effect on the audit performanceis also proved to be significantly influenced by the degree or level of interdependencyamong the groups.
  • 其他摘要:Penelitian ini merupakan pengujian eksperimen dengan subjek (subject) kelompok penu gasan audit. Fokus penelitian adalah mengkaji dinamika dalam aspek keperilakuan, khusus_x005f?nya terkait hubungan antara keadilan prosedural yang dirasakan oleh kelompok
  • 关键词:Audit Assigment Group;Procedural Fairness;Interdendency;Audit Performance
  • 其他关键词:Kelompok Penugasan Audit; Keadilan Prosedural; Saling Ketergantungan; Kinerja Audit
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