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The effect of supervisor's authority on auditor's response

Authors :
Meinarni Asnawi
Yustinus Tito Susilo
Anthonius H. Citra Wijaya
Source :
Accounting, Pp 1139-1146 (2021)
Publication Year :
2021
Publisher :
Growing Science, 2021.

Abstract

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.

Details

ISSN :
23697407 and 23697393
Database :
OpenAIRE
Journal :
Accounting
Accession number :
edsair.doi.dedup.....5a5e58405b19000e2ac28a7742b13976