Pengaruh Konflik Peran, Komitmen Organisasi, dan Locus Of Control terhadap Kinerja Auditor

Fransiskus Wijaya • Subagyo Subagyo
Journal article Jurnal Online Insan Akuntan • 2017 Indonesia

Abstract

This research was aimed to develop and examine the effect of role conflict, organizational commitment, and locus of control on auditor performance. The results are expected to contribute to the accounting development of auditing. The research population is auditor who worked on KAP in the city of Jakarta. The research samples are 60 auditors in 7 KAP. The research sampling using a purposive sampling method and data analysis using SPSS version 22.0. The results showed that role conflict does not impact the auditor performance, while organizational commitment and locus of control have an effect on the auditor performance. The conclusion of this research are role conflict does not significant negatively affect the auditor performance, while organizational commitment and locus of control significant positively affect the auditor performance.   Keywords: Auditing, Auditor Performance, Organizational Commitment, Role Conflict, Locus Of Control

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Jurnal Online Insan Akuntan

Jurnal Online Insan Akuntan (JOIA) merupakan jurnal ilmiah yang diterbitkan oleh Akademi Akuntans... see more