PENGARUH MOTIVASI, PENGALAMAN, KOMITMEN DAN REGULASI UUAP TERHADAP KINERJA AUDITOR DAN KEPUASAN KERJA AUDITOR DENGAN PENGETAHUAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik di Indonesia)

Abstract

This study evaluates the extent to which the auditor's assessment of performance and job satisfaction of auditor influence motivation , experience , professional commitment and knowledge of the auditor as well as the regulation of public accounting legislation as exogeneous variables. The survey was conducted on auditors working in the public accounting firm in Indonesia. In total, 314 responses were received, of which 16 respondets were excluded. Further, 85 respondents did not meet normality test. Thus, the final sample used for data analysis was 213. Five hypotheses tests were performed. The results revealed that, hipotesis 1: auditors’ motivation have a positive effect on the auditors' knowledge significant, hhipotesis 2: auditors’ experience have a positive effect on the auditors' knowledge significant , and hipotesis 3: auditors’ professional commitment have a positive effect on the auditors' knowledge significant . Hipotesis 4: auditors motivation have a positive effect on the auditors’ performance significant, hipotesis 5: auditors’ experience have a positive effect on the auditors performance significant but coefisient negatif and hipotesis 6: auditors professional commitment have a positive effect on the auditors performance significant . Hipotesis 7: auditors’ knowledge have a positive influence on the auditors’ performance significant. Hipotesis 8: regulatory legislation public accountant had a significant influence on the auditors’ performance significant . Hipotesis 9: auditors’ performance had a positive influence on auditors’ job satisfaction significant . Hipotesis 10 and 12 finally,test conducted on knowledge as an intervening variable found that the significant relationship was only evidenced in the relationship between auditors’ work experience and auditors’ performance.Hipotesis 11 koefisient experience negatif.