CD Skripsi
Pengaruh Komitmen Profesional, Role Ambiguity Terhadap Kinerja Auditor Melalui Motivasi Sebagai Variabel Intervening (Studi Empiris Pada Kantor Akuntan Publik Pekanbaru, Padang Dan Medan)
This study aims to obtain empirical evidence of the effect of profesional commitment, role ambiguity on the auditors performance. This study also submits the motivation as intervening variable that influence the relationship between profesional commitment, role ambiguity . Respondents in this study were 64 auditors who worked in public accounting firm in Sumatera (Pekanbaru, Padang, dan Medan) and selected by purposive sampling method. The statitics method used to examine each of the hypotheses is path analysis by using SPSS version 21.0.The result of this study indicates: (1) profesional commitment, role ambiguity have effect to auditor performance, (2) Motivation have effect to auditors performance, (3) ) profesional commitment, role ambiguity have effect to auditors performance through motivation as a intervening variable. The magnitude of the effect (R2) of profesional commitment, role ambiguity on the auditors performance. Is 46,6%, while the remaining 53,4% is influenced by other independent variables that are not observed in this study.
Keyword: Auditor Performance, Profesional Commitment, Role Ambiguity, and Motivation
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