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PENGARUH KETIDAKJELASAN PERAN, BUDAYA ORGANISASI, DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA AUDITOR

Yusuf Hasanudin, Riyan (2023) PENGARUH KETIDAKJELASAN PERAN, BUDAYA ORGANISASI, DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA AUDITOR. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of role ambiguity, organizational culture, and task complexity on auditor performance. This type of research is quantitative. The sample in this study are auditors who worked in Public Accounting Firms (KAP) registered at the Indonesian Institute of Certified Public Accountants (IAPI), and registered with the Financial Services Authority (OJK) and active status during the research period in the province of Banten. The sample selection method used in this study is convenience sampling. Sources of data used in this study is primary data. Data will be obtained from a questionnaire given to auditors who work in Public Accounting Firms (KAP). Auditors who were sampled in this study were all auditors who worked in Public Accounting Firms (KAP) based on the population in this study. The data analysis technique used in this study is the SPSS version 25 application. The method of analysis that will used is multiple linear regression. Based on the results of this study indicate that role ambiguity has a positive and significant effect on auditor performance, organizational culture has a positive and significant effect on auditor performance, and task complexity has a positive and significant effect on auditor performance. Keywords: Auditor Performance, Role Unclear, Organizational Culture, and Task Complexity

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorMUCHLISH, MUNAWAR197509092005011002
Thesis advisorMULYADI, ROZA198202212014041001
Additional Information: Penelitian ini bertujuan untuk mengetahui pengaruh ketidakjelasan peran, budaya organisasi, dan kompleksitas tugas terhadap kinerja auditor. Jenis penelitian ini adalah kuantitatif. Sampel pada penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik (KAP) yang terdaftar di Institut Akuntan Publik Indonesia (IAPI) serta terdaftar di Otoritas Jasa Keuangan (OJK) dan berstatus aktif pada periode penelitian di wilayah Provinsi Banten. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah conveinence sampling. Sumber data yang digunakan dalam penelitian ini adalah data primer. Data akan diperoleh dari kuesioner yang diberikan kepada auditor yang bekerja di Kantor Akuntan Publik (KAP). Auditor yang menjadi sampel dalam penelitian ini adalah seluruh auditor yang bekerja di Kantor Akuntan Publik (KAP) berdasarkan populasi dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini adalah Aplikasi SPSS versi 25. Metode analisis akan menggunakan regresi linier berganda. Berdasarkan hasil penelitian ini menunjukan bahwa ketidakjelasan peran berpengaruh positif dan signifikan terhadap kinerja auditor, budaya organisasi berpengaruh positif dan signifikan terhadap kinerja auditor dan kompleksitas tugas berpengaruh positif dan signifikan terhadap kinerja auditor. Kata Kunci : Kinerja Auditor, Ketidakjelasan Peran, Budaya Organisasi, dan Kompleksitas Tugas
Uncontrolled Keywords: Keywords: Auditor Performance, Role Ambiguity, Organizational Culture, and Task Complexity Kata Kunci : Kinerja Auditor, Ketidakjelasan Peran, Budaya Organisasi, dan Kompleksitas Tugas
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Mr RIYAN YUSUF HASANUDIN
Date Deposited: 24 May 2023 13:44
Last Modified: 24 May 2023 13:44
URI: http://eprints.untirta.ac.id/id/eprint/19514

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