PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR
ABSTRACT: This research was
aimed to examine and to obtain empirical evidence on audit structure, role
conflict, and unclarity role toward auditor performance. This research was done
in East Java. Retrieval of sample was done by using proportionate stratified
random sampling based on two strata (partner and audit staff). Data collecting
was carried out with questionnaire submitted directly and by airmail. Number of
questionnaires distributed was 120 copies, but only 49 questionnaires returned
(40,83%). Results show that audit structure and role conflict have significant
effect on auditor performance, but unclarity role does not have significant
effect on auditor performance.
Penulis: Zaenal Fanani, Rheny
Afriana Hanif, Bambang Subroto
Kode Jurnal: jpakuntansidd080079