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

• Main Authors: Raditya Pratikto, Ardianto
• Format: Article PeerReviewed
• Language: English; Indonesian; English
• Published: IAEME Publication 2020
• Subjects: H Social Sciences; HF5601 Accounting; HJ9701-9940 Public accounting. Auditing
• Online Access: http://repository.unair.ac.id/105326/1/Ardianto_Karil%2003_The%20Effect%20Of%20Creativity.pdf; http://repository.unair.ac.id/105326/2/Ardianto_Peer%20Review003.pdf; http://repository.unair.ac.id/105326/3/Ardianto_Smilarity%2003_THE%20EFFECT%20OF%20CREATIVITY.pdf; http://repository.unair.ac.id/105326/; http://www.iaeme.com/ijm/issues.asp?VType=11&IType=6&JType=ijm&PageNumber=4
• Institution: Universitas Airlangga

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.