PENGARUH KETIDAKJELASAN PERAN, KONFLIK PERAN DAN PEMAHAMAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA AUDITOR (Studi Kasus KAP Bambang Sudaryono & Rekan

Meinarky Siregar, Rachel (2019) PENGARUH KETIDAKJELASAN PERAN, KONFLIK PERAN DAN PEMAHAMAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA AUDITOR (Studi Kasus KAP Bambang Sudaryono & Rekan. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

[img] Text (COVER + ABSTRAK)
COVER.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (926kB)
[img] Text (BAB 1)
I.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (165kB)
[img] Text (BAB 2)
II.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (153kB)
[img] Text (BAB 3)
III.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (113kB)
[img] Text (BAB 4)
IV.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (292kB)
[img] Text (BAB 5)
V.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (10kB)

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis adanya pengaruh ketidakjelasan peran, konflik peran, dan pemahaman good corporate governance terhadap kinerja auditor di KAP Bambang Sudaryono & Rekan, secara parsial dan simultan. Jenis penelitian ini kuantitatif, ditinjau dari tingkat eksplanasi merupakan penelitian asosiatif dengan strategi kausal. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di KAP KAP Bambang Sudaryono dan Rekan yang berjumlah 30 orang. Teknik pengambilan sampel dalam penelitian ini menggunakan sampel jenuh karena jumlah populasi relatif kecil, yaitu sebanyak 30 orang auditor sehingga seluruh populasi dalam penelitian dijadikan sebagai sampel penelitian. Analisis data yang digunakan dalam penelitian ini adalah uji validitas dan reliabilitas, deskripsi data, uji asumsi klasik dan pengujian hipotesis dengan menggunakan program SPSS versi 25.0. Hasil penelitian menunjukkan 1) Ketidakjelasan peran berpengaruh negatif terhadap kinerja auditor di KAP Bambang Sudaryono & Rekan, 2) Konflik peran berpengaruh negatif terhadap kinerja auditor di KAP Bambang Sudaryono & Rekan, 3) Pemahaman Good Corporate Governance berpengaruh positif terhadap kinerja auditor, dan 4) Ketidakjelasan peran, konflik peran dan pemahaman Good Corporate Governance secara simultan berpengaruh terhadap kinerja auditor di KAP Bambang Sudaryono dan Rekan. Kata kunci : Ketidakjelasan peran, konflik peran, pemahaman good corporate governance, kinerja auditor ABSTRACT This study aims to analyze the effect of role ambiguity, role conflict, and understanding of good corporate governance on auditor performance at KAP Bambang Sudaryono & Rekan, partially and simultaneously. This type of research is quantitative, in terms of the level of explanation is an associative research with a causal strategy. The population in this study were all auditors working in KAP KAP Bambang Sudaryono and Partners, amounting to 30 people. The sampling technique in this study uses saturated samples because the total population is relatively small, namely as many as 30 auditors so that the entire population in the study is used as a research sample. Data analysis used in this study is the validity and reliability test, data description, classic assumption test and hypothesis testing using the SPSS version 25.0 program. The results showed that 1) Role ambiguity had a negative effect on auditor performance at KAP Bambang Sudaryono & Rekan, 2) Role conflicts had a negative effect on auditor performance at KAP Bambang Sudaryono & Rekan, 3) Good Corporate Governance Understanding had a positive effect on auditor performance, and 4) Role ambiguity, role conflict and understanding of Good Corporate Governance simultaneously effect the auditors performance in KAP Bambang Sudaryono and Partners. Keywords : Role Ambiguity, Role Conflicts, Good Corporate Governance Understanding, Auditor Performance

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNovyarni, NelliUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Corporate Governance
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 05 Oct 2021 06:41
Last Modified: 05 Oct 2021 06:41
URI: http://repository.stei.ac.id/id/eprint/5399

Actions (login required)

View Item View Item
Repository STEI is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.