PENGARUH DISKUSI REVIEW KERTAS KERJA AUDIT TERHADAP MOTIVASI DAN KINERJA AUDITOR PADA KAP DI SEMARANG
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 theprocess 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.
Penulis: Monika Averina, Ranto
P Sihombing
Kode Jurnal: jpakuntansidd130856
