THE EFFECT OF CREATIVITY ON AUDIT PERFORMANCE WITH TYPES OF GENDER AS MODERATION VARIABLE: AN EXPERIMENTAL STUDY

The aspect of creativity will help the auditor when performing an audit performance, so that the audit becomes more qualified. Creativity is important because it can make a company or organization survive and compete. This study aims to determine the effect of creativity on audit performance by gender as a moderating factor. An experimental study was conducted involving 56 accounting students. Primary data obtained through questionnaires about creativity and audit cases. Analysis of the study used a 2x2 factorial design between subjects. Statistical analysis was performed using the two-way Variant Analysis (ANOVA) method. Creativity influences audit performance with a significance of 0.025. The average difference in non-creative and creative women is 2,512 with a significance of 0.795 (sig> 0.05 is not significant). In not creative and creative men, the average difference was 31.442 with a significance of 0.007 (sig <0.05 significant). Creativity influences audit performance. The relationship between creativity and audit performance has a greater effect on male than on female.