Jurnal Bisnis dan Akuntansi
Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi

FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA AKUNTAN PUBLIK DI JAKARTA

SUGIARTO PRAJITNO (STIE Trisakti)



Article Info

Publish Date
18 Apr 2018

Abstract

This study aims to obtain empirical evidence about the effect of audit structure, role conflict, role ambiguity, understanding of good governance, task complexity and organizational culture on auditors’ performance. Object of this study is the auditors who work in public accounting firms in Jakarta 2012 period. The selection of sample using purposive sampling method. The number of questionnaires distributed was 157 copies, but only 145 questionnaires returned 115 questionnaires and meet the criteria to be used as the sample for this study. Analysis of the data in this study using multiple regression analysis. The results of this study indicate that the understanding of good governance, the structure of the audit, role conflict, role ambiguity, understanding of good governance, and task complexity do not have a significant effect on auditors’ performance and the only organizational culture has a significant influence on auditors’ performance.

Copyrights © 2012






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...