Pengaruh Struktur Audit, Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi terhadap Kinerja Auditor

Elfianita, Nanda Ramadhani (2022) Pengaruh Struktur Audit, Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi terhadap Kinerja Auditor. JIATAX (Journal of Islamic Accounting and Tax), 4 (1). pp. 38-53. ISSN 2620-9144

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Official URL: http://journal.umg.ac.id/index.php/tiaa/article/vi...

Abstract

This study aims to obtain empirical evidence of the effect of audit structure, role conflict, role ambiguity, and organizational commitment on auditor performance. The subjects in this study are auditors who work at KAP in Java and Bali and are registered with IAPI. The method used is purposive sampling. The number of questionnaire data used in this study was 40 data. The analysis used in this study is multiple linear regression analysis. The results obtained in this study are audit structure has no effect on auditor performance, role conflict and organizational commitment have a positive effect on auditor performance, and role ambiguity has a negative effect on auditor performance.

Item Type: Article
Uncontrolled Keywords: struktur audit, konflik peran, ketidakjelasan peran, komitmen organisasi, kinerja auditor
Subjects: Economic And Business > Accounting
Economic And Business
Divisions: Faculty of Economic and Business > Accounting Study Program
Library of Congress Subject Areas > Accounting Study Program
Depositing User: Nanda Elfianita Ramadhani
Date Deposited: 13 Feb 2023 03:08
Last Modified: 13 Feb 2023 03:08
URI: http://eprints.umg.ac.id/id/eprint/6278

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