Hubungan Partisipasi Penyusunan Standar, Keketatan Standar dan Insentif Berbasis Standar dengan Kinerja (Pengujian Hubungan Langsung dan Tidak Langsung)

Abstract

This  research  aims  to  investigate  the  relationship  between  participative standard  setting, standard  tightness  and  standard-based  incentives  toward public  accountant  performance  and work-related stress. The research examined 16 Jakarta-based public accounting firms in 2007 involving  213  respondents––112  from  big-four  public  accounting  firms  and  101  from  non-big-four public accounting firms. The statistical method used to test the hypothesis is the Structural Equation Model (SEM). Empirical results from observing a big-four public accounting firm using a direct model examining five variables show that four variables have significant correlation, while an  indirect  model  examining  six variables  results  in  two  variables  have  significant  correlation. Moreover, an observation of a non-big-four public accounting firm using a direct model examining five  variables  show  that  four  variables  have  significant  correlation, while  examination  of  six variables using an indirect model found that five variables have significant correlation.