Jurnal Ilmiah Bongaya (JIB)
Vol. 10 No. 1 (2026): 2025 : Jurnal Ilmiah Bongaya

The Mediating Role Of Role Ambiguity In The Relationship Between Job-Relevant Information And Public Accounting Firm Performance

Andi Agus (STIEM Bongaya)
Anwar (STIEM Bongaya Makassar)



Article Info

Publish Date
30 Aug 2026

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 roleĀ  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.

Copyrights © 2026






Journal Info

Abbrev

JIB

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

jurnal yang berisi tulisan yang diangkat dari hasil penelitian, gagasan konseptual, kajian dan aplikasi teori di bidang Manajemen dan Akuntansi. Diterbitkan dua kali setahun (Juni dan Desember) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STIEM Bongaya ...