CD Tesis
Faktor-Faktor Yang Mempengaruhi Kinerja Auditor Dengan Aspek Psychological Well-Being Sebagai Variabel Moderasi (Studi Empiris Pada KAP Di Provinsi Riau Dan Kepulauan Riau)
This research aims to determine the effect of role conflict, role ambiguity,
and self-efficacy on auditor performance with psychological well-being as a
moderating variable.
The population of this research is auditors in KAP Riau and Kepulauan
Riau Region so that from this population, 60 auditors are obtained from the
respondents. The data measurement scale uses a Likert scale. The data that can
be analyzed are 60 data using SEM-PLS with the path analysis technique through
the WarpPLS.
The results of this research declared that there is a significant relationship
among role conflict, role ambiguity, and self-efficacy on auditor performance.
Furthermore, the results declared that the psychological well-being moderates the
effect of role conflict and self-efficacy on auditor performance, psychological
well-being does not moderate the effect of role ambiguity on auditor performance.
Keywords: Auditor Performance, Role Conflict, Role Ambiguity, Self-Efficacy,
Psychological Well-Being
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