DAMPAK INTERAKSI TINDAKAN SUPERVISI DAN PENGALAMAN KERJA TERHADAP KEPUASAN KERJA AUDITOR: STUDI EMPIRIS DI KAP YOGYAKARTA, SEMARANG DAN SOLO

Authors

  • Rosalina Kurniwati Tethool Universitas Atma Jaya Yogyakarta
  • Rustiana Rustiana Universitas Atma Jaya Yogyakarta

DOI:

https://doi.org/10.24002/kinerja.v7i1.781

Abstract

The purpose of the study is to investigate the effect of interaction between supervisory action and work
experience in auditing on the auditors job satisfaction. There are 76 junior and senior auditors working in
public accountant firms in Yogyakarta, Solo, and Semarang participate in this study. Data are collected by mail questionnaire and was analyzed by multiple regressions, and the result supports the hypothesis. It implies that managers in public accountant firms should consider the combination of supervisory act and experience in auditing in order to increase job satisfaction for senior and junior auditors.


Keywords: supervisory action, work experience, job satisfaction, auditor

References

Abdolmohammadi, Moh., dan Arnold Wright, (1987), “An Examination of The Effect of Experience and Task Completion Audit Judgement”, The Accounting Review. Vol. 1 pp.1-13

Albercht, W. S., Scoot W. B. dan David R. Field, (1897), “Toward Increased Job Satisfaction of Practicing CPAs”, Journal of Accountancy pp. 61-66.

Ashton, Allison H., (1991), “Experience Error Frequency Knowledge as Potencia”, The Accounting Review pp. 218-239.

Bonner, Sarah E.,(1990), “Experience Effect in Auditing: The Role Task Specific Knowledge”, The Accounting Review pp. 72-92.

Chow, Freddie, dan Ken. T. Trothmant, (1991) “The Relationship Between Knowledge Structure and Judgement for Experience and Inexperience Auditor”, The Accounting Review pp. 464-485.

Huda, Mitfahul. (2000), “Hubungan Tindakan Supervisi dengan Kepuasan Kerja”, Jurnal Bisnis dan Akuntansi, Vol. 3 pp. 33-34.

Mayangsari, S. (2000), “Pengaruh Keahlian Audit dan Independensi terhadap Pendapat Audit: Sebuah Kuasi Experiment”, Thesis S2. tidak dipublikasikan.

Miller, Cathleen L, Donald B. Fedor, Robert J.Ramsay (2001), “Effect of Verbal Discussion in audit Workpaper Review on Staff Auditor’s Motivation and Performance”, Social Science Research Network Electronic Paper Collection.

Nurahma, Myrna dan Nur Indriantoro, (2000), “Tindakan Supervisi dan Kepuasan Kerja Akuntan Pemula di KAP”, Jurnal Riset Akuntansi Indonesia. Vol.3. No.1 hal. 102-117.

Patten, Dennis M. (1995), “Supervisory Actions and Job Satisfactions: An Anallysis of Difference Between Large and Samll Public Accounting Firms”, AAA: Accounting Horizons. Vol. 9 No.2 hal. 17-28.

Puspita, Lisa Martiah Nila, (2000), “Pengaruh Tindakan Supervisi terhadap Kepuasan Kerja Auditor Junior: Melalui Pendekatan Dyadic”, Thesis S2. tidak dipublikasikan.

Robbins, S.P., (1996), Perilaku Organisasi. Prehanlindo

Sekaran, Uma, (2001), The Research Methods for Business, 3rd edition. Prentice Hall.

Standar Profesional Akuntan Publik, (2001), Ikatan Akutan Indonesia. Salemba, Jakarta.

Tubbs, Richard. M., (1992), “The Affect of Experience on The Auditor’s Organization and Amount of Knowledge,” The Accounting Review, Vol 67. No.4 pp. 783-801.

Downloads

Issue

Section

Articles