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  • 标题:The effect of supervisor's authority on auditor's response
  • 本地全文:下载
  • 作者:Yustinus Tito Susilo ; Meinarni Asnawi ; Anthonius H. Citra Wijaya
  • 期刊名称:Accounting
  • 印刷版ISSN:2369-7393
  • 电子版ISSN:2369-7407
  • 出版年度:2021
  • 卷号:7
  • 期号:5
  • 页码:1139-1146
  • DOI:10.5267/j.ac.2021.2.025
  • 出版社:Growing Science
  • 摘要:The purpose of this study was to examine the effect of referent power, expert power, legitimate power, reward power, and coercive power as independent variables on performance improvement and impression management as the dependent variable. This study aims to answer exploratory, descriptive, explanatory, and predictive research using a survey method in the form of a questionnaire containing a list of statements that will be given to respondents to be filled in to obtain information from respondents and data processing using the WarpPLS 5.0 application. The results showed that referent power, reward power, and coercive power affected performance improvement and impression management, while expert power and legitimate power did not affect performance improvement and impression management.
  • 关键词:Supervisor's authority; Auditor's response; Referent power; Reward power and coercive power; Financial management
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