The Role of Intrinsic Motivation in Mediating the Effect of Auditor Independence on Audit Quality in Indonesia
Journal Title: International Journal of Social Science And Human Research - Year 2024, Vol 7, Issue 07
Abstract
This research aims toempirically testing the role of intrinsic motivation in mediating the relationship between the influence of independence on audit quality. The use of intrinsic motivation as a mediating variable is intended toclarify the influence of various individual characteristics of certain auditors on the quality of the auditor's work. This research was conducted on 110 auditors from various Public Accounting Firms using a snowballing survey approach and Partial Least Square (PLS) analysis with the help of SmartPLS 3.2.9. This research finds that intrinsic motivation is influenced by the auditor's independent attitude and influences audit quality. This research also succeeded in proving that the auditor's intrinsic motivation has moderate influence in mediating the relationship between independence and audit quality. Based on these findings, auditors and public accounting firms are advised to re-evaluate their audit quality through independence and intrinsic motivation. The results of this empirical research have succeeded in proving that audit quality becomes better as a result of the quality of auditor independence, mediated by intrinsic motivation, although the influence is still moderate. The findings support developing agency theory and self-determination theory in explaining the role of in improving audit quality.
Authors and Affiliations
I Gusti Ngurah Sanjaya, AA Bagus Amlayasa
Keywords
Related Articles
- EP ID EP741260
- DOI 10.47191/ijsshr/v7-i07-104
- Views 61
- Downloads 0
The Factors that Influencing the Success of the Village Cooperative Unit (Kud) Madani Beach Fisheries in Bantan District Bengkalis Regency, Riau Province
This research was conducted in 2023 at the Pantai Madani Fisheries Cooperative, Bantan District, Bengkalis Regency with the aim of: 1) Analyzing the success of the financial performance of the Pantai Madani Fisheries Coo...
Comparison of Criminal Law in the Settlement of Criminal Cases Outside the Court Based on English, Netherlands, and Indonesian Laws
Comparative criminal law is an attempt to compare various legal systems, whether between nations, states or religions. The aim is to find differences and similarities between the systems, by providing research-based expl...
A Study of Bullying on Social Media among Senior Secondary School Students With Reference to Gender and Type of School
Bullying on various social media platforms is a new societal issue that has gotten a lot of attention from academics. It has been recognized as a serious health issue among adolescents. Cyber bullying can take many diffe...
An Investigation of Ibn Taymiyya’s Critique of Muslim Scholars and Pervez Hoodbhoy’s Distorted View on Islamic Worldview: A Potential Response for Muslim Youths from Being Assimilated With The Scientific Worldview
Imam Ibn Taymiyya is considered one of the most famous figures in Islamic history to defend the fundamental teachings of Islam that prophet Muhammad(peace be upon him) and his companions practiced according to the Qurani...
The Challenges in Education System in North Macedonia
Education is a complex social system, which enables individuals in a society to acquire knowledge and skills that will help them realize their life ambitions, but also helps society as a whole to achieve a higher level o...