Abstract
This research was aimed to examine and to obtain empirical evidence on audit structure influence, role conflict, and un-clarity role toward auditor performance. This research was done in East Java with auditor respondent working for public accounting released by IAI in 2003. Retrieval of sample was done by using proportionate stratified random sampling based on two strata, these are partner and audit staff. Data collecting was carried out with questionnaire submitted directly and by letters (mail survey). Number of questionnaires propagated was 120 copy but only 49 questionnaires returned. Data analysis for hypothesis tester was done with multiple regression. Result of research indicates that audit structure and role conflict are significantly effect to auditor performance, but un-clarity role doesn't have significantly effect to auditor performance.
Key words : Audit structure, role conflict, un-clarity role, auditor performance
This research was aimed to examine and to obtain empirical evidence on audit structure influence, role conflict, and un-clarity role toward auditor performance. This research was done in East Java with auditor respondent working for public accounting released by IAI in 2003. Retrieval of sample was done by using proportionate stratified random sampling based on two strata, these are partner and audit staff. Data collecting was carried out with questionnaire submitted directly and by letters (mail survey). Number of questionnaires propagated was 120 copy but only 49 questionnaires returned. Data analysis for hypothesis tester was done with multiple regression. Result of research indicates that audit structure and role conflict are significantly effect to auditor performance, but un-clarity role doesn't have significantly effect to auditor performance.
Key words : Audit structure, role conflict, un-clarity role, auditor performance
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