Image of PERSEPSI AUDITOR INDEPENDEN TENTANG PENGARUH REWARDS INSTRUMENTALITIES DAN ENVIRONMENTAL RISK FACTORS TERHADAP MOTIVASI AUDITOR INDEPENDEN MELAKSANAKAN PENUGASAN PEMERINTAH

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PERSEPSI AUDITOR INDEPENDEN TENTANG PENGARUH REWARDS INSTRUMENTALITIES DAN ENVIRONMENTAL RISK FACTORS TERHADAP MOTIVASI AUDITOR INDEPENDEN MELAKSANAKAN PENUGASAN PEMERINTAH

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AICPA survey about image of independent auditors shows that independent auditors considered the government client as a second client. Though demand of governmental duties is highest. To understand independent auditor's opinion and their motivation to pursue the government engagement, the survey measures independent auditor's belief about rewards instrumentalities derived from governmental duties and effects of the environmental risk factors, authority changes and political climate, on independent auditor's motivation to pursue governmental duties. The result of the multiple regression study between independent variable (rewards instrumentalities and environmental risk factors) and dependent variable (independent auditor's motivation) shows that rewards instrumentalities have a positive correlation towards independent auditor's motivation, whereas environmental risk factors have a negative one. It can be concluded that independent auditor is often cautious before accepting an engagement letter offer to perform governmental duties, because of its environmental risk factors such as political climate and authority changes. Though in practice, independent auditor will get reward such as personal enjoyment, a chance for helping people, fee, and independent auditor's status.

Availability
Inventory Code Barcode Call Number Location Status
0907000790T28233T28233Central Library (Referens)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T28233
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 121 hlm.: Ilus., tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
unspecified
Edition
-
Subject(s)
Akuntansi
Akuntansi Publik, Auditor Independen
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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