Record Details

PENGARUH AUDITOR-CLIENT SOCIAL MISMATCH DAN TIPE SUPERVISOR TERHADAP KUALITAS AUDIT

KINERJA: Journal of Business and Economics

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Field Value
 
Title PENGARUH AUDITOR-CLIENT SOCIAL MISMATCH DAN TIPE SUPERVISOR TERHADAP KUALITAS AUDIT
 
Creator Cahyonowati, Nur
,, Darsono
 
Description This research aims to provide empirical evidence of the behavior of audit staff that reflects the quality ofaudit performed. This research predicts that audit quality is determined by social mismatch between auditor staffand client. This research also examines the effect of supervisor type on audit quality according to McGregor’stheory. This research is carried out using 2x2 between subject experimental designs. The subjects are studentsin Accounting Department of state university in Central Java.The result indicates that social mismatch between auditor staff and client is able to decrease probabilityto collect audit evidence. However, type of supervisor is not found to be significant determinant of probabilityto collect audit evidence. This research implies the need to intensify training in accounting firm to overcomemismatch between auditor staff and client.Keywords: social mismatch, type of supervisor, audit quality, experiment
 
Publisher Faculty of Economics Universitas Atma Jaya Yogyakarta
 
Contributor —
 
Date 2017-02-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.uajy.ac.id/index.php/kinerja/article/view/534
10.24002/kinerja.v19i1.534
 
Source KINERJA; Vol 19, No 1 (2015): Kinerja; 54-67
2549-1709
0853-6627
 
Language eng
 
Relation https://ojs.uajy.ac.id/index.php/kinerja/article/view/534/557