Title: THE INFLUENCE OF VERBAL DISCUSSIONS IN WORKING PAPER REVIEW ON THE MOTIVATION AND PERFORMANCE OF AUDITOR STAFF IN SURABAYA
Author: Fredy
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
Working papers as audit documentation created by the auditor must be reviewed by the supervisor or manager to ensure that all predetermined audit procedures have been carried out properly. The results of this working paper review are stated in working paper review notes, which may or may not be accompanied by a verbal discussion with the auditor. This research is aimed at finding out whether verbal discussions in working paper reviews have an effect on motivation and improving auditor performance.
This research is also to find out whether the experience of auditor staff as a moderator variable in verbal discussions in working paper reviews has an effect on the motivation and performance improvement of auditor staff.
The results of the research show that there is a significant influence of verbal discussion in the review of working papers on the motivation of auditor staff to improve performance and there is a strong relationship between the verbal discussion variable in the review of working papers on motivation to improve performance with an r of 0.754 and the magnitude of the influence of the independent variable with the variable the dependent (R2) is 56.9%. Verbal discussion in the review of working papers also has a significant effect on improving the performance of auditor staff and there is a strong relationship between the verbal discussion variable in the review of working papers on improving performance with an r of 0.660 and the magnitude of the influence of the independent variable and the dependent variable (R2) of 43.6 %.
Meanwhile, from the test results, experience and interaction between experiences and verbal discussions do not have a significant influence on motivation to improve performance and increase performance. Although from the results of the F test, there is a strong relationship between the independent variables (verbal discussion in reviewing working papers, experience, interaction between verbal discussions in reviewing working papers and experience) together with the dependent variable (motivation to improve performance and performance improvement). with correlation coefficients r of 0.755 and 0.715 respectively with R2 of 56.9% and 51.1% respectively. The strong relationship and influence of the independent variable on the dependent variable is more due to the verbal discussion variable in the working paper review compared to the experience variable and the interaction variable between verbal discussion in the working paper review and experience.
With this research, it is hoped that it can provide input to the Public Accounting Firm, especially in carrying out work paper reviews so that they can be accompanied by adequate verbal discussions. In this way, it is hoped that it can increase the motivation and performance of auditor staff.
Keywords: Effects Of Verbal Discussion, Motivation And Performance
Sources: http://repository.unair.ac.id/34273/
