The Effect Of Creativity On Audit Performance With Types Of Gender As Moderation Variable: An Experimental Study

Raditya Pratikto and Ardianto (2020) The Effect Of Creativity On Audit Performance With Types Of Gender As Moderation Variable: An Experimental Study. International Journal of Management, 11 (6). pp. 1979-1986. ISSN 0976-6502, eISSN: 0976-6510

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Abstract

The aspect of creativity will help the auditor when performing an audit performance, so that the audit becomes more qualified. Creativity is important because it can make a company or organization survive and compete. This study aims to determine the effect of creativity on audit performance by gender as a moderating factor. An experimental study was conducted involving 56 accounting students. Primary data obtained through questionnaires about creativity and audit cases. Analysis of the study used a 2x2 factorial design between subjects. Statistical analysis was performed using the two-way Variant Analysis (ANOVA) method. Creativity influences audit performance with a significance of 0.025. The average difference in non-creative and creative women is 2,512 with a significance of 0.795 (sig> 0.05 is not significant). In not creative and creative men, the average difference was 31.442 with a significance of 0.007 (sig <0.05 significant). Creativity influences audit performance. The relationship between creativity and audit performance has a greater effect on male than on female.

Item Type: Article
Uncontrolled Keywords: creativity, audit performance, gender
Subjects: H Social Sciences
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Artikel Ilmiah > SCOPUS INDEXED JOURNAL
Creators:
CreatorsNIM
Raditya PratiktoNIM041411333008
ArdiantoNIDN0029036802
Depositing User: Tn Sugeng Riyanto
Date Deposited: 07 Apr 2021 13:10
Last Modified: 07 Apr 2021 13:10
URI: http://repository.unair.ac.id/id/eprint/105326
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