Tandiontong, Mathius (2013) The Influence of Professional Commitment of Accountants Organization Commitment of Public Accountant Firms to Job Satisfaction of Auditor's and Implementation of Independent Audit on Financial Statements and Its Implication to Audit Quality (Survey on Accountant to Job of Independent Auditors in Indonesia). In: The 2013 IBEA International Conference on Business, Economics, Accounting, 20-23 March 2013, Bangkok, Thailand.
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Abstract
Public accounting firms (PAFs) in providing audit services of high quality, yet optimally meet service user expectations. Financial scandals are rife that involve public accounting practitioners. This result, the audit service users doubted the integrity of Certified Public Accountants. This study aims to obtain empirical evidence to evaluate the magnitude of the influence of the accounting profession's commitment and organizational commitment PAFs on job satisfaction auditors and the implementation of independent audit of financial statements and the implications for audit quality. This study uses a survey method of explanation. Questionnaires were distributed to targeted respondents for collecting datum, as well as limited interview and documentation studies conducted to add the explanatory elements of the survey results. Its analytical units consisted of Public Accounting Firms (PAFs) in Indonesia, including population as much 417 PAFs. Proportional sampling with simple random method against a target of 79PAFs questionnaire response sent 347 people accountants. Data analytical and testing techniques were done by by the Structural Equation Modeling (SEM) analysis. The results showed that: (1) commitment to professional accountants and organizational commitment PAFs affect job satisfaction auditor (2) commitment of accountant profession, organizational commitment of PAFs affect Auditor’s Job Satisfaction in the implementation of an independent audit on financial statement, (3) commitment to the profession PAFs accountants and organizational commitment affect audit quality, (4) Commitment to the profession, PAFs organizational commitment, job satisfaction of independent auditors and implementation of the financial statements affect audit quality either simultaneously or partially.
| Item Type: | Conference or Workshop Item (Paper) |
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| Uncontrolled Keywords: | Professional commitment, organizational commitment, job satisfaction, implementation of an independent audit of financial statements, audit quality |
| Subjects: | H Social Sciences > HG Finance |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 16 Oct 2013 02:13 |
| Last Modified: | 16 Oct 2013 02:13 |
| URI: | http://repository.maranatha.edu/id/eprint/4333 |
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