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Meita Trisnawati
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH KETIDAKJELASAN PERAN, KONFLIK PERAN PADA KINERJA AUDITOR DENGAN STRUKTUR AUDIT SEBAGAI PEMODERASI Meita Trisnawati; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 10 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This scientific work to figure out the relationship and role ambiguity role conflict on the performance of auditors, as well as to determine the structure of the audit in moderating influence role ambiguity and role conflict in the auditor's performance. KAP research sites in Bali Province. Respondents of the study amounted to 84 people. The data collected in this study using a questionnaire. Questionnaires were distributed to 84 pieces, while the questionnaires were returned and can be processed as many as 70 pieces. This paper uses saturated sample or census method in determining the sample. Testing this paper uses regression analysis with SPSS moderation. This paper shows the role ambiguity is positively and significantly affects the performance of auditors and role conflict negatively and significantly affect the performance of the auditor, and audit structure able to moderate the strengthening role ambiguity and role conflict in the auditor's performance.
Co-Authors Dewa Nyoman Badera