Accountability requirements, auditing performance, and gender (ICPSR hdl:20.500.12690/RIN/AAAL4X)

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Part 1: Document Description
Part 2: Study Description
Part 3: Data Files Description
Part 4: Variable Description
Part 5: Other Study-Related Materials
Entire Codebook

Document Description

Citation

Title:

Accountability requirements, auditing performance, and gender

Identification Number:

hdl:20.500.12690/RIN/AAAL4X

Distributor:

RIN Dataverse

Date of Distribution:

2020-12-28

Version:

1

Bibliographic Citation:

Wokas, Heince R. N.; Saerang, David P.E.; Tinangon, Jantje J; Saerang, Ivonne S., 2020, "Accountability requirements, auditing performance, and gender", https://hdl.handle.net/20.500.12690/RIN/AAAL4X, RIN Dataverse, V1

Study Description

Citation

Title:

Accountability requirements, auditing performance, and gender

Identification Number:

hdl:20.500.12690/RIN/AAAL4X

Authoring Entity:

Wokas, Heince R. N. (Universitas Sam Ratulangi)

Saerang, David P.E. (Universitas Sam Ratulangi)

Tinangon, Jantje J (Universitas Sam Ratulangi)

Saerang, Ivonne S. (Universitas Sam Ratulangi)

Producer:

Universitas Sam Ratulangi

Date of Production:

2020-10-15

Distributor:

RIN Dataverse

Date of Distribution:

2020-12-28

Study Scope

Keywords:

Business and Management, Social Sciences, Accountability, Auditing, Work load, Occupational stress, Gender, Performance analysis

Topic Classification:

Auditing, Work Performance, Gender

Abstract:

The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Supervisory Apparatus (or called APIP) the Regional Government Inspectorate in North Sulawesi, Indonesia both women and men, with Partial Least Squares (PLS) modeling as an analysis tool used in analyzing and interpreting the data. The results of the study using quantitative analysis showed that the auditing performance of the APIP in North Sulawesi was partly influenced by the negative perceptions of work context in the form of workload and work pressure. The auditing performance is not affected by the dimensions of accountability requirements, work pressure affects the auditing performance, and so does the gender that does not affect the auditing performance.

Kind of Data:

Research Instrument

Methodology and Processing

Data Access

File Description--f43926

File: Dataset.tab

  • Number of cases: 108

  • No. of variables per record: 27

  • Type of File: text/tab-separated-values

Notes:

UNF:6:bstbJW8c0xv4i89GHomNPQ==

Variable Description

List of Variables:

Variables

X1.1

f43926 Location:

Summary Statistics: Min. 1.0; Valid 108.0; Mean 3.935185185185185; StDev 0.811979790597782; Max. 5.0;

Variable Format: numeric

Notes: UNF:6:zzfyRpuj3m6jY9S12n/EJg==

X1.2

f43926 Location:

Summary Statistics: StDev 0.972581894603191; Mean 3.731481481481482; Valid 108.0; Min. 1.0; Max. 5.0;

Variable Format: numeric

Notes: UNF:6:3WwwDegMnBUjBtjbIEs+7g==

X1.3

f43926 Location:

Summary Statistics: Max. 5.0; StDev 0.732650961670867; Mean 3.8796296296296298; Min. 1.0; Valid 108.0

Variable Format: numeric

Notes: UNF:6:BYISHizXfZL5kNOSPQ1w8A==

X2.1

f43926 Location:

Summary Statistics: Max. 5.0; StDev 0.7913079200280162; Valid 108.0; Min. 1.0; Mean 3.833333333333333

Variable Format: numeric

Notes: UNF:6:fdhGdZuNwTgxSvE8pT5Gmw==

X2.2

f43926 Location:

Summary Statistics: Valid 108.0; Mean 3.685185185185185; StDev 0.8823095028638697; Max. 5.0; Min. 1.0;

Variable Format: numeric

Notes: UNF:6:dUwZQaRq3S3s5HK9MObNhg==

X2.3

f43926 Location:

Summary Statistics: Min. 1.0; Mean 3.8611111111111116; Max. 5.0; Valid 108.0; StDev 0.8696151617784822;

Variable Format: numeric

Notes: UNF:6:Eag3AulmHKqJN3ManKJmMA==

X2.4

f43926 Location:

Summary Statistics: StDev 0.835770061504872; Valid 108.0; Min. 1.0; Mean 3.740740740740741; Max. 5.0

Variable Format: numeric

Notes: UNF:6:+zZ60OPqmXMg2saM+XAU9g==

X2.5

f43926 Location:

Summary Statistics: Max. 5.0; StDev 0.6658224145461101; Valid 108.0; Mean 4.12037037037037; Min. 2.0

Variable Format: numeric

Notes: UNF:6:8Eq/tYXI9vimueLj0GAMgQ==

X3.1

f43926 Location:

Summary Statistics: Mean 3.6666666666666665; Min. 2.0; StDev 0.7733891912365314; Max. 5.0; Valid 108.0;

Variable Format: numeric

Notes: UNF:6:6bFoLKlnK6E5zqBPCDODxQ==

X3.2

f43926 Location:

Summary Statistics: Mean 3.6944444444444446; Valid 108.0; Min. 1.0; Max. 5.0; StDev 0.8367531076965753

Variable Format: numeric

Notes: UNF:6:xj+KHOTXnHwT2wu7oQBhYw==

X3.3

f43926 Location:

Summary Statistics: Valid 108.0; Max. 5.0; StDev 0.6802866253987618; Min. 2.0; Mean 3.7962962962962963

Variable Format: numeric

Notes: UNF:6:DOP2lsR+qRfILOWmmZ0SJA==

X3.4

f43926 Location:

Summary Statistics: Min. 1.0; Max. 5.0; StDev 0.8494801211855236; Valid 108.0; Mean 3.7314814814814814;

Variable Format: numeric

Notes: UNF:6:4mmOtbAIepnLNUCxhs9l3w==

X3.5

f43926 Location:

Summary Statistics: Min. 2.0; Max. 5.0; Valid 108.0; Mean 3.7962962962962963; StDev 0.720322607622151

Variable Format: numeric

Notes: UNF:6:Y+xr3OJXJ0iBwrEEkYpeRQ==

X4.1

f43926 Location:

Summary Statistics: Min. 1.0; StDev 0.972581894603191; Max. 5.0; Mean 3.731481481481482; Valid 108.0

Variable Format: numeric

Notes: UNF:6:3WwwDegMnBUjBtjbIEs+7g==

X4.4

f43926 Location:

Summary Statistics: Max. 5.0; Valid 108.0; StDev 0.9311259314255351; Mean 3.4537037037037033; Min. 1.0

Variable Format: numeric

Notes: UNF:6:LKSuK++KEToh4INcExgT1A==

X4.5

f43926 Location:

Summary Statistics: Min. 1.0; Valid 108.0; Mean 3.351851851851852; StDev 0.835148594029043; Max. 5.0

Variable Format: numeric

Notes: UNF:6:s3v1hwBUqs3n1SoQs9OH3w==

Y1.1

f43926 Location:

Summary Statistics: Mean 4.2407407407407405; Valid 108.0; Min. 3.0; Max. 5.0; StDev 0.6393684145620838

Variable Format: numeric

Notes: UNF:6:4R1BRq/Ns/3NhQUYtdumHQ==

Y1.2

f43926 Location:

Summary Statistics: Valid 108.0; StDev 0.7125318426993316; Max. 5.0; Min. 3.0; Mean 4.157407407407407

Variable Format: numeric

Notes: UNF:6:spo88egk51U+04bSc4U9Ng==

Y1.3

f43926 Location:

Summary Statistics: Mean 3.851851851851852; Valid 108.0; Min. 1.0; Max. 5.0; StDev 0.9649445755698995;

Variable Format: numeric

Notes: UNF:6:HqN5vjwM/1opxcgL+KdVLQ==

Y2.1

f43926 Location:

Summary Statistics: Max. 5.0; Min. 1.0; Mean 3.675925925925926; Valid 108.0; StDev 0.9153795362560438;

Variable Format: numeric

Notes: UNF:6:/RmIt4DOAamfMmA2VUQ1UA==

Y2.3

f43926 Location:

Summary Statistics: Min. 1.0; Mean 3.083333333333333; Valid 108.0; StDev 1.0862350307627127; Max. 5.0

Variable Format: numeric

Notes: UNF:6:wXNv/6hBOI8FKpXYfZZssw==

Y2.4

f43926 Location:

Summary Statistics: Min. 1.0; StDev 1.1550002659737564; Valid 108.0; Max. 5.0; Mean 3.259259259259259;

Variable Format: numeric

Notes: UNF:6:RTrrS8DfPmG/x+83ESKN5w==

Z.2

f43926 Location:

Summary Statistics: Mean 3.8796296296296298; Max. 5.0; Min. 1.0; Valid 108.0; StDev 0.7452979407071331;

Variable Format: numeric

Notes: UNF:6:ssCVCEeL3qnRpjdRv4UiJQ==

Z.3

f43926 Location:

Summary Statistics: Min. 1.0; Valid 108.0; StDev 0.8511592892561829; Max. 5.0; Mean 3.7962962962962967

Variable Format: numeric

Notes: UNF:6:Zd7leYKAueYCKfR8SePR6g==

Z.4

f43926 Location:

Summary Statistics: Min. 1.0; Mean 3.981481481481482; Valid 108.0; StDev 0.8086157721338242; Max. 5.0

Variable Format: numeric

Notes: UNF:6:/I3v7im0aW/PxYl5eZXVvw==

Z.5

f43926 Location:

Summary Statistics: Max. 5.0; Mean 3.8055555555555554; Min. 1.0; Valid 108.0; StDev 0.7908156599990219

Variable Format: numeric

Notes: UNF:6:VwZWIICblZ5VDtD/BIr8Iw==

G

f43926 Location:

Summary Statistics: Max. 2.0; Min. 1.0; StDev 0.45875205078375875; Valid 108.0; Mean 1.7037037037037037

Variable Format: numeric

Notes: UNF:6:fv82Y7IW3ivecHRd9YEBZA==

Other Study-Related Materials

Label:

Form Kesediaan Open Data.pdf

Text:

File berupa form kesediaan open data di RIN. Data dalam format pdf dan dapat dibuka menggunakan aplikasi pdf reader.

Notes:

application/pdf

Other Study-Related Materials

Label:

Keterangan data.pdf

Text:

File berupa keterangan terkait data. Data dalam format pdf dan dapat dibuka menggunakan aplikasi pdf reader.

Notes:

application/pdf