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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 4, November 2013, Hlm. 23-36

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR

IVAN KANEL

STIE Trisakti
ivan@stietrisakti.ac.id

 

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Official URL:
http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR

ABSTRACT:

This study examined the effect of audit structure, role ambiguity, role conflict, good governance understanding, independency, and organizational commitment on performance of auditors. Sample of this study is auditors from audit firms in Jakarta. The instrument of this study is questionnaire which distributed directly to the auditors. Data analysis used multiple regression analysis. The result of research showed audit structure, role ambiguity, role conflict and organizational commitment significantly affect performance of auditors, but good governance understanding and independency didn’t significantly affect performance of auditors.

Keyword :Audit Structure, Role Ambiguity, Role Conflict, Good Governance Understanding, Independency, Organizational Commitment, Auditor’s Performance.
 
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