Pengaruh Kinerja Auditor, Turn Over Intention, dan Komitmen Organisasi terhadap Premature Sign-Off

This research aims to analyze the i4fluence of auditor individual performance, Turnover intention, and organizational commitment to premature sign-off. Goal Setting Theory in this study is used to review and analyze the influence o j internal individual factors (such a s auditor individual perfor...

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Bibliographic Details
Main Authors: Ceacilia Sri Mindarti, Elen Puspitasari
Format: Article
Language:Indonesian
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2017-06-01
Series:Jurnal Akuntansi Kontemporer
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/1008
Description
Summary:This research aims to analyze the i4fluence of auditor individual performance, Turnover intention, and organizational commitment to premature sign-off. Goal Setting Theory in this study is used to review and analyze the influence o j internal individual factors (such a s auditor individual performance, turnover intention and organizational commitment on acceptance of a premature sign-off. Source o f data in this study w ere auditors working in audit firms in Indonesia a s respondent The data was collected using survey method b y sending questionnaires to the respondents by mail. The result of the study has shown that individual performance, turnover intention and organizational commitment have influence to acceptance of a premature sign-off.
ISSN:2085-1189
2685-9971