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

MUTHMAINAH, UMMI and Aspahani, Aspahani (2009) PERSEPSI AUDITOR INDEPENDEN TENTANG PENGARUH REWARDS INSTRUMENTALITIES DAN ENVIRONMENTAL RISK FACTORS TERHADAP MOTIVASI AUDITOR INDEPENDEN MELAKSANAKAN PENUGASAN PEMERINTAH. Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	rewards instrumentalities, environmental risk factors, motivati
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	12 Mar 2020 04:20
Last Modified:	12 Mar 2020 04:20
URI:	http://repository.unsri.ac.id/id/eprint/28233

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