审计师对公共会计办公室战略绩效评估系统的行为反应

JURNAL FAIRNESS Pub Date : 2021-04-01 DOI:10.33369/fairness.v4i1.15301

Aziza Nurna, Andi Agus Salim

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摘要

本研究考察了战略绩效衡量系统(SPMS)对会计师事务所绩效改善的行为反应。本研究的人口是在苏拉威西省公共会计办公室工作的170名审计员。本研究的数据分析技术采用AMOS 16.0。结果发现，绩效衡量体系战略在会计师事务所绩效提升中发挥了审计师工作相关信息来源的作用。而模棱两可和冲突不影响审计人员在提高绩效方面的行为。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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RESPON PERILAKU AUDITOR DALAM SISTEM PENGUKURAN KINERJA STRATEGI TEHADAP KINERJA KANTOR AKUNTAN PUBLIK

This study examined the behavioral response to the auditor in the Strategic Performance Measurement System (SPMS) to improve performance of public accounting firms. The population in this study were 170 auditors working in public accounting office Sulawesi. The data analysis technique in this study using AMOS 16.0. The results found that the performance measurement system strategy plays into the source of relevant information by the auditor's job in improving the performance of public accounting firms. While ambiquitas and conflict does not affect the behavior of auditors in improving performance.

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JURNAL FAIRNESS

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