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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 5, November 2012, Hlm. 29-40

FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KINERJA AUDITOR

MEIRISKA FEBRIANTY

STIE Trisakti
meiriska@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KINERJA AUDITOR

ABSTRACT:

The purpose of this study was to analyze the factors that affect the performance of the auditor at a Public Accounting Firm in Jakarta. The result is expected to contribute to the development of theory in the field of behavioral accounting auditing. The study population was auditor who worked at a public accounting firm in Jakarta. Samples of this study are contained in the 195 auditor 29 public accounting firm. Sampling was purposive sampling method, and analysis, research using multiple analysis. From the results of this study indicate that the variable structure of the audit, conflict roles, organizational culture, and leadership style directly affects the performance of auditors, while the role and advantages the unclear role has no direct effect on the performance of auditors.

Keyword :Audit Structure, Role Conlict, Role Ambiquity, Role Overload, Organizational Culture, Leadership Style An Auditor Performace.
 
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