Pengaruh Konflik Peran, Ambiguitas Peran, Motivasi, Komitmen Organisasi, dan Independensi Terhadap Kinerja Auditor (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

Abstract

This study aims to analyze the influence of role conflict, role ambiguity, motivation, organizational commitment, and independence to the performance of auditors at Public Accounting Firm in Surakarta and Yogyakarta. Sampling technique used in this research is confinience sampling (sample based on convinience) with spread questioner as much as 33 respondents. Technique of data analysis using classical assumption test that is normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing using multiple linear regression analysis. The results showed that role conflict, role ambiguity, motivation and independence did not affect the performance of auditors, while organizational commitment affects the performance of auditors.