PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, KETIDAKJELASAN PERAN DAN INDEPENDENSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP di Pekanbaru, Padang dan Medan)

Abstract

This study aimed to determine the effect of audit structure on the performance of
auditors, the performance of the auditor's role conflict, role ambiguity on auditors'
performance and independence of the auditor to auditor performance.
This study is a questionnaire survey with a distribution directly to the Office of Public
Accountants. The population around the auditor Public Accountant in Pekanbaru,
Padang and Medan. Auditor sample totaled 88 people. The data analysis using
multiple regression analysis using SPSS version 17:00. From the results of the
testing that has been done, parrsial regression test (t test) showed that the structure
of the audit and role conflict had a significant impact on auditor performance
variables. The magnitude of the effect that (R2) by the audit structure variables, role
conflict, role ambiguity, and the independence of the auditor's performance was
54.7% /. While the remaining 45.3% is influenced by other variables not examined in
this study.

Keywords:Audit structure, role conflict, role ambiguity, auditor independence and
auditor performance