FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA AKUNTAN PUBLIK DI JAKARTA
Abstrak: 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.
Keywords: Audit structure, role conflict, role
ambiguity, understanding of good governance, task complexity, organizational
culture, auditors’ performance
Penulis: SUGIARTO PRAJITNO
Kode Jurnal: jpakuntansidd120114
