PENGARUH KONFLIK PERAN (ROLE CONFLICT), KETIDAKJELASAN PERAN (ROLE AMBIGUITY), DAN STRUKTUR AUDIT (AUDIT STRUCTURE) TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MEDAN

Authors

  • Elvina Lase Universitas Prima Indonesia
  • Arie Pratania Putri Universitas Prima Indonesia
  • Aremi Evanta Tarigan Universitas Prima Indonesia

DOI:

https://doi.org/10.33633/jpeb.v4i2.2489

Abstract

Dalam penelitian ini akan diuji pengaruh konflik peran, ketidakjelasan peran, dan struktur audit terhadap kinerja  auditor. Responden yang digunakan di penelitian ini adalah para auditor di Kantor Akuntan Publik di kota Medan. Metode yang digunakan untuk menentukan sampel dalam penelitian adalah pengambilan sampel secara acak. Hasil pengujian secara parsial menunjukkan bahwa konflik peran dan ketidakjelasan peran tidak memiliki pengaruh secara signifikan terhadap kinerja auditor sedangkan struktur audit berpengaruh positif dan signifikan terhadap kinerja para auditor. Pengujian secara simultan oleh variabel bebas konflik peran, ketidakjelasan peran, dan struktur audit berpengaruh signifikan terhadap variabel kinerja auditor. Sedangkan koefisien determinasi (R2) menunjukkan bahwa 15,7% variabel bebas yaitu konflik peran (X1), ketidakjelasan peran (X2), dan struktur audit (X3) bisa menjelaskan variabel terikat kinerja auditor (Y) dan sisanya 84,3% merupakan variabel lainnya yang tidak diamati di penelitian ini.Kata Kunci: Konflik Peran; Ketidakjelasan Peran; Struktur Audit; Kinerja Auditor

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Published

2019-09-23

Issue

Vol. 4 No. 2 (2019): Jurnal Penelitian Ekonomi dan Bisnis

Section

Articles

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