Workplace Spirituality as a Moderator of the Influence of Task Complexity, Audit Experience and Audit Competence on Auditor Performance (Case Study of Public Accounting Firm of Bali Province)
1I Gede Arya Mahendra Dinata, 2I G.A.N Budiasih
1,2Udayana University, Denpasar-Indonesia
https://doi.org/10.47191/jefms/v7-i10-17ABSTRACT:
Auditor performance is the result of work achieved by an auditor in carrying out his duties in accordance with the responsibilities given. This research was conducted at Public Accounting Firms (KAP) in Bali Province based on the Directory of Public Accounting Firms and Public Accountants published by the Indonesian Institute of Public Accountants (IAPI) in 2023. The subject to be studied is an auditor who is in a Public Accounting Firm (KAP) in Bali Province. The population in this study is all auditors in the Public Accounting Firm (KAP) of Bali Province which totals 148 people. The number of auditors was 148 people obtained by asking directly to the Public Accounting Firm (KAP) in Bali Province. The sample determination method used in this study is saturated sampling. The data collection method used in this study is a survey method with a questionnaire technique. The respondents' statement answers were measured using a 5-point likert scale. The data analysis in this study uses the Moderated Regression Analysis (MRA) approach. Moderated Regression Analysis (MRA) is a data analysis method that is devoted to analyzing moderation variables with the help of the Stata application. The results of this study prove that the complexity of tasks has a negative effect on the performance of auditors in Public Accounting Firms in Bali Province. Audit experience has a positive effect on the performance of auditors in Public Accounting Firms in Bali Province. Audit competence has a positive effect on the performance of auditors in Public Accounting Firms in the Province of Bali. In addition, this study also proves that Workplace Spirituality strengthens the negative relationship between task complexity and auditor performance in Public Accounting Firms in Bali Province. Workplace spirituality strengthens the positive relationship of audit experience to auditor performance in Public Accounting Firms in Bali Province. Workplace spirituality strengthens the positive relationship between audit competence and auditor performance in Public Accounting Firms in Bali Province.
KEYWORDS:
Task Complexity, Audit Experience, Audit Competence, Auditor Performance, Workplace Spirituality
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