đ
16 August 2022
DOI: 10.33061/jasti.v16i4.6228
PENGARUH PROFESIONALISME, AMBIGUITAS PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris pada KAP di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Universitas Slamet Riyadi
đ Abstract
This isresearch was conducted toodetermine theeeffect off professionalism,role ambiguity, organizational commitment on the auditor performance. Thisstudy uses primary data from the answers to questionnaires distributed toauditors at KAP in Surakartas and Yogyakarta. The sampling technique was takenusing purposivensampling method, amounting too32 respondent. Data analysistechniques used in this study were descriptive statistical tests, validity tests,reliability tests, classic assumption tests, multiple linear regression analysis tests,t tests, F tests, and determination tests (R2). Based on the results of data analysisthe effect of professionalism on the auditor performance obtained a positivecoefficient and significant effect. Thee effect off role ambiguity onn the tendencyauditor performancee obtained negative coefficient and significant effect. Theeffectnofforganizationaliscommitmentoon the auditorsperformance is obtainedpositive coefficient and significant effect. The suggestion in this research is toincrease the research object, namely not only KAP in Surakarta and YogyakartaCity and to add moderating or intervening variables.
đ Keywords
#Professionalism; Role Ambiguity; Organizational Commitment; Auditors Performance.
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Tanggal Publikasi
16 August 2022
Volume / Nomor / Tahun
Volume 16, Nomor 4, Tahun 2022
đ HOW TO CITE
Putri, Ine Noviana; Rispantyo, Rispantyo; Widarno, Bambang, "PENGARUH PROFESIONALISME, AMBIGUITAS PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris pada KAP di Kota Surakarta dan Yogyakarta)," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 16, no. 4, Aug. 2022.
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