The Role of Motivation to Mediate the Effect of Work from Home on Audit Quality at Public Accountant Firm in Bali Province

DOI

10.2991/assehr.k.220301.016How to use a DOI?

Keywords

work from home; motivation; audit quality

Abstract

The quality of the audit is a basic construction of the audit to be performed by the auditor during the conduct of the engagement. During the COVID-19 pandemic, auditing tasks become more risky, due to restrictions on the scope of the audit, as a result of the implementation of social distancing, so auditors have to work from home. Partners must be able to always motivate their auditors, so that audit quality is maintained. The objective of this study is to prove and analyze the effect of work from home on audit quality, the motivation of auditors as a mediating variable. The study was conducted on auditors working in 16 Public Accountant Firm (KAP) in Bali Province, with a total sample of 86 auditors. Collecting data using a research instrument in the form of a questionnaire, and analysis using SEM based on variance, with the Partial Least Square (PLS) approach. The results of the analysis show that there is a significant positive effect between work from home and audit quality, and the motivation of the auditor to be able to mediate the effect of work from home on audit quality.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Ida Bagus Anom Yasa
AU  - I Ketut Sukayasa
AU  - I Ketut Parnata
PY  - 2022
DA  - 2022/03/04
TI  - The Role of Motivation to Mediate the Effect of Work from Home on Audit Quality at Public Accountant Firm in Bali Province
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 90
EP  - 95
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.016
DO  - 10.2991/assehr.k.220301.016
ID  - Yasa2022
ER  -