Abstract Research Paper Accounting - The purpose of the audit review is to provide feedback and training, but the effectiveness of evaluation as a feedback. Companies have recently been moving to include a discussion of the performance as part of the grievance procedure. This research aims to study the effect of the discussion of audit reviews the auditors motivation and performance of experiance as a moderator variable. Data analysis was performed using ordinary least squares (OLS).
Abstract Research Paper Accounting
The results of hypothesis tests show that:
- there is an effect of the discussion on the motivation of coaches to improve performance,
- there is a discussion on the effects of performance improvement coaches,
- there is in fact The discussion of the motivation to improve performance superior to that listeners inexperienced to experienced auditors, and
- there is no effect between the discussion and motivation to improve performance is higher for inexperienced listeners to auuditors experience.
The search result confirms the evidence from previous studies, there is an effect of the discussion on motivation and performance, but the discussion of the review process of verification is not increased motivation and higher performance processors for the auditors' experience.
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