PENGARUH DISKUSI PADA REVIEW PROSES PENGAUDITAN TERHADAP MOTIVASI DAN KINERJA AUDITOR DI JAWA TENGAH DAN DIY

Abstract

ABSTRACT The purpose of audit review is to provide feedback and on the job training, but the effectiveness of review as a feedback. Firms have recently been moving to include discussion of performance as part of the review procedure. This research aims to examine the effect of discussion of audit reviews on auditor’s motivation and performance using experiance as the moderating variable. This study is a research replication conducted by Cathleen et.al (2006). The data was obtained by sending questionnaire to auditor’s of Public Accountant firm in Central Java and DIY, Indonesia. The data analysis was conducted using Ordinary Least Square (OLS). The result of hypotheses testing shows that: 1)there is an effect of discussion on preparers’ motivation to improve performance, 2)there is an effect discussion on preparers’ performance improvement, 3)there is no effect of discussion on the motivation to improve performance greater for inexperienced auditors than for experienced auditors, and 4)there is no effect between discussion and motivation on the performance improvement is greater for inexperienced auditors than for experienced auditors. The result of research confirms the evidence of previous studies, there is an effect of discussion on the motivation and performance, but discussion to the audit review process is not enhances preparers’ motivation and performance greater for inexperienced auditors than for experienced auditors. Keywords: Audit, Review, Discussion, Experience, Feedback, Motivation, and Performance.