JANUARTI, Indira (2013) Pengaruh Face –To-Face Review terhadap Respon Auditor Ditinjau dari Pengalaman Auditor. SIMPOSIUM NASIONAL AKUNTANSI 16.

	PDF SNA 16-full-Pengaruh Face to Face Reviu terhadap Respon Auditor di Tinjau dari Pengalaman Auditor.pdf Download (3MB)
	PDF SNA 16-Abstrak-Pengaruh Face to Face Reviu terhadap Respon Auditor di Tinjau dari Pengalaman Auditor.pdf Download (395kB)

Abstract

The audit-working papers review is a crucial part of audit quality control. Review involving
face-to-face discussion can put pressures on auditors and this may lead the auditors to respond
differently (performance improvement and impression management) depending on the auditor’s
experience. The population in this study were auditors working in the Public Accounting Firms in
Jakarta. The samples in this study were 198 auditors. Hypotheses are tested using partial least
squares and multi-group analysis. The research findings showed that face-to-face review positively
influenced performance improvement and impression management. Experienced auditors showed
better performance improvement than the less experienced auditors when review is based on face-toface.

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