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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) To Maega: Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat BJRM (Bongaya Journal of Research in Management) Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Insan Cita Bongaya Research Journal Jurnal Ilmiah Bongaya (JIB)
Anwar Anwar
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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The Mediating Role Of Role Ambiguity In The Relationship Between Job-Relevant Information And Public Accounting Firm Performance Andi Agus; Anwar
Jurnal Ilmiah Bongaya Vol. 10 No. 1 (2026): 2025 : Jurnal Ilmiah Bongaya
Publisher : LPPM STIEM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/jib.v10i1.1101

Abstract

This paper attempts to empirically examine the effect of job-relevant information on the performance of public accounting firms by using mediating variables of role  ambiguity. This study draws on a sample of 120 auditors working in public accounting firms in Jabodetabek-Indonesia, using random survey methods. The primary technique for analyzing the data is Structural Equation Modeling.The test results show that job-relevant information has a negative effect on role ambiguity. Role ambiguity has a negative effect on the performance of public accounting firms. Job-relevant information has a positive effect on the performance of public accounting firms. Role ambiguity mediates the effect of job-relevant information on the performance of public accounting firms. The findings emphasize the importance of job-relevant information in performing auditing tasks.Role ambiguity in this study serves to amplify the influence of job-relevant information on the performance of public accounting firms.
Co-Authors Abdul Rajab Andi Agus Annisa Nur Insyani Asbi Amin Aswar Aswar Claudea J. E. Sumual Eva Marin Sambo Lusiana Kanji Marwah Yusuf Marwah Yusuf Marwah Yusuf Muhammad Ikhsan Muhammad Khadafi Satriadi Muhammad suayib Muhammad Syakhrun Muliati Muliati Musdalifah Musdalifah Nur Azizah Basmar Nurlaely Razak Pricillia Angela Retno Oktavia Lestari Riska Amaliah Sjahruddin, Herman Wahyu Wahyu Wahyu