PENGARUH STRUKTUR AUDIT, KONFLIK PERAN DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR

(Studi Kasus Pada Kantor Akuntan Publik yang Terdaftar di IAPI Cabang Bandung)

Abstract

Auditor performance becomes main attention, well for client or public even,
in assess audit result that is done. Auditor performance constitutes to
usufruct job that reached by auditor in perform its task, according to
accountability which is given on it and as one ofrefuses fathom that is utilized to
determine, what a work that is done will well or on the contrary.
Working condition that insufficiently conducive regards auditor performance
so get to regard society trust to public accountant as side as independent
deep audits financial statement.

To the effect that wants to be reached in this research is subject to be know
structure influence audits, role conflict and role vagueness to auditor
performance on enrolled Public Accountant Office at IAPI Bandung's Branch.
Observational method that is utilized in this research is survey's method.
Usufruct this observational conclusion which is audit structure (X1) having
influence that significant to auditor performance (Y). The results of this study
support Zaenal Fanani (2007) that the audit structure significant effect on the
auditor performance. Role conflict (X2) having influence that significant to
auditor performance (Y). The results of this study support Zaenal Fanani (2007)
that the role conflict significant effect on the auditor performance. Role
ambiguity (X3) nots having influence to auditor performance (Y). The results of
this study support Zaenal Fanani (2007) that the role ambiguity had no
significant effect on the auditor performance. Structure audits (X1), role conflict
(X2) and role ambiguity (X3) stimulant’s ala have influence that significant to
auditor performance (Y).