Abstract
This study examines the effect of effort on the relationsip between accoutability & auditor’s performamce under different levels of task complexity. Data for this study was obtained from a sample of auditors who work in local Accounting Public Firm in Pekanbaru and Padang. A total of 62 responses (44,29%) was accepted and used in the analysis. Data is analized with Three Steps of Mulptiple Regression Analysis recommended by Bonner & Kenny (1986). Result of the study indicate that the effect of accountability on auditor’s performance is mediated by effort. In addition, when task complexity is low, auditor with higth effort show better performance than auditor with low effort. But, when task complexity is hight, there is no differences in auditor’s performance between hight effort and low effort groups.
Keywords: Accountability, Effort, Auditor Performance, Task Complexity.
This study examines the effect of effort on the relationsip between accoutability & auditor’s performamce under different levels of task complexity. Data for this study was obtained from a sample of auditors who work in local Accounting Public Firm in Pekanbaru and Padang. A total of 62 responses (44,29%) was accepted and used in the analysis. Data is analized with Three Steps of Mulptiple Regression Analysis recommended by Bonner & Kenny (1986). Result of the study indicate that the effect of accountability on auditor’s performance is mediated by effort. In addition, when task complexity is low, auditor with higth effort show better performance than auditor with low effort. But, when task complexity is hight, there is no differences in auditor’s performance between hight effort and low effort groups.
Keywords: Accountability, Effort, Auditor Performance, Task Complexity.
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