THE EFFECT OF FINANCIAL COMPENSATION AND WORK ENVIRONMENT ON AUDITOR PERFORMANCE AT THE INSPECTORATE OF LHOKSEUMAWE CITY AND BIREUEN DISTRICT
DOI:
10.54443/ijebas.v2i3.271Published:
2022-06-30Downloads
Abstract
This study aims to examine the effect of financial compensation and work environment on the performance of auditors (a case study on the district government inspectorates of lhokseumawe and bireuen), both individually (partial) and jointly (simultaneously). The research approach uses a quantitative approach and the time horizon used is a longitudinal study. Sources of data collection are primary data and secondary data with the Likert scale method and using a media questionnaire. The data analysis technique used in this research is multiple linear regression analysis technique. Based on the results of the analysis, it can be concluded that financial compensation and work environment have a positive and significant effect on auditor performance, both individually (partial) and jointly (simultaneously).
Keywords:
Auditor Performance, Financial Compensation, Work EnvironmentReferences
Ardana. (2012). Human Resource Management. Graha Ilmu, Yogyakarta.
Darmayanti, N. (2018). The Influence of Work Stress, Environmental Factors, and Organizational Culture on the Performance of Independent Auditors (Study on Independent Auditors of Public Accounting Firms in Surabaya). J-MACC: Journal of Management and Accounting. Vol. 1, No. 1.
Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting Theory. John Wiley and Sons.
Handoko, TH (2015). Personnel Management and Human Resources. BPFE, Yogyakarta.
Hasibuan, M. (2016). Human Resource Management. Earth Literacy, Jakarta.
Leblebici, D. (2012). Impact of Workplace Quality on Employee's Productivity: Case Study Of a Bank In Turkey. Journal of Business, Economics & Finance. Vol. 1, No. 1.
Mangkunegara,APA A. (2014). Human Resource Management. PT. Rosdakarya Youth, Bandung.
Nitisemito, S.A. (2014). Personnel Management. Ghalia Indonesia, Jakarta.
Putra, PAMDI, & Sintaasih, KD (2018). Moderating Effect of Professional Skepticism on the Effect of Competence and Compensation on the Performance of Public Accounting Firm Auditors in Bali Province. E-Journal of Economics and Business Udayana University. Vol. 7, No. 5.
Ristio, et al. (2014). The Effect of Accountability and Auditor Competence on the Quality of Auditor Performance (Empirical Study at a Public Accounting Firm in Semarang). Journal of Accounting and Finance.
now, Uma. (2013). Research Methods For Business. Editions 1 and 2. Salemba Empat, Jakarta.
Siegel, G., & Marconi HR, (1989). Behavioral Accounting. South Western Publishing, Co. Cincinnati, OH.
Sofyandi,Herman. (2013). Human Resource Management. Graha Ilmu, Yogyakarta.
Sugiyono.(2012). Business Research Methods. Alfabeta, Bandung.
Utami, DN, & Dwirandra, BNAA (2018). Work Environment and Discipline Moderate the Effect of Competence on Auditor Performance. Researchgate Accounting E-Journal. Vol. 25, No. 16.
License
Copyright (c) 2022 Dy Ilham Satria
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Downloads
How to Cite
