Interdependency Group Moderation And The Relationship Between Procedural Fairness And Audit Performance

• Main Author: Ardianto
• Format: Article PeerReviewed
• Language: English; Indonesian
• Published: Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya 2013
• Subjects: H Social Sciences; HF5601 Accounting; HJ9701-9940 Public accounting. Auditing
• Online Access: http://repository.unair.ac.id/105330/1/Ardianto_Karil%2007_Interdependency%20Group.pdf; http://repository.unair.ac.id/105330/2/Ardianto_Peer%20Review007.pdf; http://repository.unair.ac.id/105330/; https://journal.perbanas.ac.id/index.php/jebav/article/view/130; http://dx.doi.org/10.14414/jebav.v16i1.130
• Institution: Universitas Airlangga

This study is an experiment analyzing the subjects of the audit assignment group. This study focus on the dynamics in the aspects of behavior, especially the behavior which is related to the relationship between the procedural fairness felt by the assignment group and the audit performance. The method used is the basis of goal setting theory and valence instrumentality expectancy theory. Besides that, this study also tests the effect of the interdependence moderation on the relationship between group fairness and audit performance. By using defense test with ANOVA, it provides result that interdependency moderation in the relationship between fairness and audit performance is high. This shows that procedural fairness felt by the team influences the audit performance. The degree of the fairness effect on the audit performance is also proved to be significantly influenced by the degree or level of interdependency among the groups.