The Role of Motivation Mediates the Effect of Partner Style and Team Identity Salience on Professional Skepticisms

DOI

10.2991/assehr.k.210424.032How to use a DOI?

Keywords

partner style, motivation, team identity salience, professional skepticism

Abstract

Professional skepticism is the basic construction in auditing, which must be carried out by the auditor, during the implementation of each engagement. Concerns are expressed by regulators, because auditors do not consistently apply professional skepticism. This study aims to analyze the role of motivation mediating the influence of partner style and the salience of team identity with auditor professional skepticism. The study was conducted on auditors working at the Public Accountant Office in Bali Province, with a sample of 66 auditors. Data were collected using a questionnaire, and analyzed using SEM-based variants, with partial least square (PLS). The analysis found that partner style had a significant positive effect on auditor professional skepticism, while the salience of team identity had no significant effect. Motivation is able to mediate the influence of partner style on professional skepticism.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ida Bagus Anom Yasa
AU  - I Ketut Sukayasa
AU  - I Ketut Parnata
PY  - 2021
DA  - 2021/04/26
TI  - The Role of Motivation Mediates the Effect of Partner Style and Team Identity Salience on Professional Skepticisms
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020)
PB  - Atlantis Press
SP  - 168
EP  - 173
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210424.032
DO  - 10.2991/assehr.k.210424.032
ID  - Yasa2021
ER  -