PENGARUH DISKUSI REVIEW KERTAS KERJA AUDIT TERHADAP MOTIVASI DAN KINERJA AUDITOR PADA KAP DI SEMARANG

Monika Averina, Ranto P Sihombing,



Abstract

Discussion of paper review audit working paper is feedback that aims to ascertain
whether the audit process has been followed Public Accountants Professional
Standards (SPAP) are generally accepted. It also can improve the understanding of
the auditors relating to the audit work paper-making process because through the
process of discussion, reviewers can clarify questions, add information and evidence
related to the work during the paper making process, so as to produce a quality audit
working papers. This study aims to examine the influence of audit working paper
review the discussion of the performance auditor auditor through motivation as an
intervening variable. Data were obtained by distributing questionnaires in registered
public accounting firm in 2012 in Semarang. This research used purposive sampling
Judgement, and was obtained samples 35 respondents and technique analysis used
regression testing. The results of this study indicate that proposed research
hypothesis is accepted.

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Keywords

review discussion, paper working, motivation, performance

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References

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DOI: https://doi.org/10.24167/jab.v12i23.425

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