Abstract
The purpose of this study was to examine the effect of referent power, expert power, legitimate power, reward power, and coercive power as independent variables on performance improvement and impression management as the dependent variable. This study aims to answer exploratory, descriptive, explanatory, and predictive research using a survey method in the form of a questionnaire containing a list of statements that will be given to respondents to be filled in to obtain information from respondents and data processing using the WarpPLS 5.0 application. The results showed that referent power, reward power, and coercive power affected performance improvement and impression management, while expert power and legitimate power did not affect performance improvement and impression management.
Highlights
Audit engagements are carried out by a team of several auditors
The results showed that referent power, reward power, and coercive power affected performance improvement and impression management, while expert power and legitimate power did not affect performance improvement and impression management
The results showed that referent power has a negative and significant effect on performance improvement
Summary
There is one person who acts as the team leader and several people who act as team members Another auditor who has a higher position acts as a Technical Controller, which is in charge of carrying out audit supervision. The auditor is obliged to answer questions raised by the supervisor. Fedor and Ramsay (2007) stated that auditors often feel that reviewing working papers is something negative for them because supervisors usually focus more on the lack of audit work papers. The auditor tries to convince the supervisor about the validity of the alternative procedures carried out by providing arguments about the technical obstacles faced in conducting the audit. The supervisor's authority has a fundamental role in cognitive, social, and emotional behavior This role is in how the auditor responds to feedback (Lee and Tiedens 2001). Referent and expert have a positive relationship with performance, while coercive has a negative relationship with performance (Fedor & Ramsay, 2007)
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