AKUNTABILITAS
Vol 15, No 1 (2022)

Faktor-Faktor yang Mempengaruhi Kinerja Auditor

Khayatun Nufus (UIN Syarif Hidayatullah Jakarta)
Pascal Fadillah (UIN Syarif Hidayatullah Jakarta)



Article Info

Publish Date
01 Jun 2022

Abstract

The purpose of this research is to analyze the influence of auditing structures, role conflicts, role ambiguity, reward systems, the effectiveness of the use of accounting information system technology on auditors’ performance. This study used primary data by distributing questionnaires to auditors who worked for the public accounting firms in Tangerang Raya. Determination of the sample using simple random sampling method. This study used a sample of 77 respondents. Data were analyze using multiple linear regression analysis methods with the help of SPSS 20 programme. The results of this research indicate that audit structure and effectiveness of the use of accounting information system technology has a impact on auditor performance. Meanwhile, role conflict, role ambiguity and reward system does not have impact on auditor performance.

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Journal Info

Abbrev

akuntabilitas

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...