PENGARUH PELAKSANAAN KONFLIK PERAN, KETIDAKJELASAN PERAN, STRUKTUR AUDIT DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Auditor di Kantor Akuntan Publik Wilayah Jakarta Barat)

FELINDA, AMELIA (2021) PENGARUH PELAKSANAAN KONFLIK PERAN, KETIDAKJELASAN PERAN, STRUKTUR AUDIT DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Auditor di Kantor Akuntan Publik Wilayah Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of role conflict, role ambiguity, audit structure and professional ethics on audit performance. The population of this research is the auditors who work in the Public Accounting Firm (KAP) in West Jakarta. The sampling method used was simple random sampling. The results of the study and data analysis used multiple linear regression using SPSS version 20. The results showed the variable role ambiguity and professional ethics had a significant effect on auditor performance. Meanwhile, role conflict and audit structure variables do not have a significant effect on audit performance. Keywords: Role Conflict, Role Ambiguity, Audit Structure, Professional Ethics, Performance Audit. Penelitian ini bertujuan untuk mengetahui pengaruh pelaksanaan konflik peran, ketidakjelasan peran, struktur audit dan etika profesi terhadap kinerja audit. Populasi penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik (KAP) di Wilayah Jakarta Barat. Metode sampling yang digunakan adalah simple random sampling. Hasil pengkajian dan analisis data menggunakan regresi linier berganda menggunakan SPSS versi 20. Hasil penelitian menunjukkan variabel ketidakjelasan peran dan etika profesi berpengaruh signifikan terhadap kinerja auditor. Sedangkan variabel konflik peran dan struktur audit tidak berpengaruh signifikan terhadap kinerja audit. Kata Kunci: Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Etika Profesi, Kinerja Audit.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010017
Uncontrolled Keywords: Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Etika Profesi, Kinerja Audit.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 21 Mar 2023 02:57
Last Modified: 21 Mar 2023 02:57
URI: http://repository.mercubuana.ac.id/id/eprint/75332

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