| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Islami, Hafizuddin |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.date |
2020-08-24 |
|
| dc.date.accessioned |
2021-03-15T04:01:37Z |
|
| dc.date.available |
2021-03-15T04:01:37Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23407 |
|
| dc.identifier |
10.29313/.v6i2.23407 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29545 |
|
| dc.description |
Abstract. This study aims to examine the effect of role confict, role ambiguity and role overload on auditor performance. The subjects of this study are role confict, role ambiguity and role overload and auditor performance Respondents in this study are auditors who work at the Bandung Public Accountant Office. The number of auditors sampled in this study were 36 auditors. The method used to determine the sample in this study is nonprobability sampling, the method of processing data using the interval success method, multiple regression analysis. The results of this study indicate that role conflict has a negative effect on auditor performance, role ambiguity has a negative effect on auditor performance, role overload has a negative effect on auditor performance. The findings in this study can be input for KAP namely reducing the level of role conflict, role ambiguity, and role overload in order to create good auditor performance. Suggestions for future researchers are expected to be able to develop research by adding other variables not discussed in this study, and further researchers should expand the research object, data sources and use other factors in measuring variables.Keywords: Role Conflict, Role Ambiguity, Role Overload, Auditor Performance Abstrak. Penelitian ini bertujuan menguji pengaruh role confict, role ambiguity dan role overload terhadap kinerja auditor.Objek Penelitian ini adalah role confict, role ambiguity dan role overload dan kinerja auditor Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Bandung. Jumlah auditor yang menjadi sampel dalam penelitian ini sebanyak 36 auditor. Metode yang digunakan untuk menentukan sampel dalam penelitian ini adalah nonprobability sampling, metode dalam mengolah data menggunakan metode suksetif interval, analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa role conflict berpengaruh negatif terhadap kinerja auditor, role ambiguity berpengaruh negatif terhadap kinerja auditor, role overload berpengaruh negatif terhadap kinerja auditor. Temuan dalam penelitian ini dapat menjadi masukan bagi KAP yaitu menurunkan tingkat role conflict, role ambiguity, dan role overload agar terciptanya kinerja auditor yang baik. Saran bagi peneliti selanjutnya di harapkan untuk dapat mengembangkan penelitian dengan menambahkan variabel-variabel lain yang tidak di bahas dalam penelitian ini, dan peneliti selanjutnya sebaiknya memperluas objek penelitian, sumber data dan menggunakan faktor lain dalam mengukur variabel .Kata Kunci: Role Conflict, Role Ambiguity, Role Overload, Kinerja Auditor |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23407/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 608-611 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 608-611 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Role Conflict, Role Ambiguity, Role Overload, Kinerja Auditor |
|
| dc.title |
Pengaruh Role Conflict, Role Ambiguity, dan Role Overload terhadap Kinerja Auditor |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|