Academic Journal
Enhanced Auditors Performance Through the Consequences of Management Control System
| Τίτλος: | Enhanced Auditors Performance Through the Consequences of Management Control System |
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| Συγγραφείς: | Adanan Silaban |
| Πηγή: | Indonesian Journal of Business Analytics ; Vol. 4 No. 4 (2024): August 2024; 1709-1732 ; 2808-0718 ; 10.55927/ijba.v4i4 |
| Στοιχεία εκδότη: | PT FORMOSA CENDEKIA GLOBAL |
| Έτος έκδοσης: | 2024 |
| Θεματικοί όροι: | Holistic Monitoring-Based, Work Legitimating-Based, Strategic Decision Making, Attention Focusing Approach, audit and budgetary capability, Enhanced Audit Performance |
| Περιγραφή: | It is believed that Management Control System (MCS) is world-wide suggested as prerequisite key drivers on any performance to enable to make congruent decision based on holistic monitoring, focusing approach, legitimating-based as well as strategic decision making. Current study aims at investigating the impact of MCS on enhanced auditor’s performance mediated by audit and budgetary control capability. Deployed Structural Equation Modeling with AMOS to analyze data. A survey with questionnaires and Google forms method were used to collect data from 200 auditors with a non-purposive sampling technique. The statistical outputs demonstrated that the impact of the attention focusing approach and strategic making decision are insignificant on budgetary control capability, while the rest of hypotheses, holistic monitoring-based, work legitimating-based showed the positive and significant impact on audit and budgetary capability, more over the mediating variables also statistically proven as the antecedents of enhanced auditors’ performance. |
| Τύπος εγγράφου: | article in journal/newspaper |
| Περιγραφή αρχείου: | application/pdf |
| Γλώσσα: | English |
| Relation: | https://journal.formosapublisher.org/index.php/ijba/article/view/11138/10993; https://journal.formosapublisher.org/index.php/ijba/article/view/11138 |
| DOI: | 10.55927/ijba.v4i4.11138 |
| Διαθεσιμότητα: | https://journal.formosapublisher.org/index.php/ijba/article/view/11138 https://doi.org/10.55927/ijba.v4i4.11138 |
| Rights: | Copyright (c) 2024 Adanan Silaban ; https://creativecommons.org/licenses/by/4.0 |
| Αριθμός Καταχώρησης: | edsbas.37A7DAC1 |
| Βάση Δεδομένων: | BASE |
| DOI: | 10.55927/ijba.v4i4.11138 |
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