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IJSTR >> Volume 8 - Issue 8, August 2019 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Validating Constructs of Procedural Justice Based on Confirmatory Factor Analysis for Behavioral Accounting Scientific Research

[Full Text]

 

AUTHOR(S)

Petrus Ridaryanto

 

KEYWORDS

construct validation, procedural justice, confirmatory factor analysis, behavioral accounting, scientific research

 

ABSTRACT

This study seeks to present some constructs of procedural justice, and validate them, so that they can be used as valid constructs in subsequent behavioral accounting research. This research was conducted at 262 auditors in Jakarta, Indonesia. The data of this study are cross section data from all auditors working at the Public Accountant Office in Jakarta. This research was conducted by survey method. The research instrument used was a questionnaire. The findings as supported by descriptive empirical data presented in table 2 show that the average index value of 49.5 is interpreted medium. This means that the respondents have perceptions of procedural fairness fairly. Even though it is in the middle group, if it is turned on, the index value is relatively low so that it can be interpreted that the procedures for evaluating auditor performance have not been carried out very satisfying the auditors. Based on the validation test, the constructs that can be proposed in scientific research in the field of behavioral accounting in the context of procedural justice are the feeling of respondents to work performance appraisal truly reflects the work done, fairness of work period assessment, evaluation of job performance according to respondents, fairness perceived by respondents from supervisors in conducting your performance appraisal, respondent's feelings regarding performance appraisal during the past period are free from errors, similarity of respondents' assessment to performance appraisal made by the employer if the they evaluate their own performance.

 

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