Dampak Role Conflict, Role Ambiguity dan Role Overload terhadap Judgment Auditor.

Nurjanah, Siti (2018) Dampak Role Conflict, Role Ambiguity dan Role Overload terhadap Judgment Auditor. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Abstrak Tujuan dari penelitian ini adalah untuk menguji pengaruh antara role conflict, role ambiguity dan role overload terhadap judgment auditor. Sampel pada penelitian ini adalah auditor yang bekerja di KAP (Kantor Akuntan Publik) kota Batam. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah secara purposive sampling. Total responden yaitu 48 auditor dari 6 KAP yang ada di Batam. Metode pengumpulan data yang dilakukan adalah dengan pembagian kuesioner. Hipotesis yang akan diuji adalah beberapa variabel independen berpengaruh signifikan positif dan beberapa berpengaruh signifikan negatif dalam memprediksi judgment auditor pada KAP. Hasil penelitian ini menyatakan bahwa role conflict dan role overload tidak memiliki pengaruh terhadap judgment auditor yang bekerja di KAP. Sedangkan, role ambiguity memiliki pengaruh yang signifikan positif terhadap judgment auditor yang bekerja di KAP. Hasil penelitian menunjukkan bahwa variabel role conflict, role ambiguity dan role overload mampu menjelaskan variabel dependen yaitu judgment auditor sebesar 28,8%. Sedangkan sisanya71,2% dijelaskan oleh faktor lain. ********************************************************************** Abstract The aims of this study were to analyze the impact of role conflict, role ambiguity and role overload on auditor judgment The sample of this study were. auditor at Public Accountant of Batam city. The sampling technique used in this study was purposive sampling. Total respondents are 48 auditors from 6 KAP in Batam. Data collection methods was using questionnaire. The hyphotesis of this study were some independent variables have positive significant influence to judgment auditor and some variable have negative significant influence to judgment auditor. The result of this study explains that role conflict and role overload have negative significant influence to judgment auditor in public acountant. Knowledge, role ambiguity have positive significant influence to judgment auditor in public acountant. The results showed that the variable role conflict, role ambiguity and role overload were able to explain the dependent variable, namely the auditors judgment of 28.8%. While the remaining 71.2% by other factors.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: Role Conflict, Role Ambiguity, Role Overload, Judgment Auditor.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 11:04
Last Modified: 05 Oct 2020 09:38
URI: http://repository.uib.ac.id/id/eprint/1352

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