CD Tesis
Pengaruh Role Conflict, Role Ambiguity, Self-Efficacy, Sensitivitas Etika Profesi Dan Kompetensi Terhadap Kinerja Auditor Dengan Aspek Psychological Well – Being Sebagai Variabel Pemoderasi
This study aims to analyze the effect of role conflict, role ambiguity, self-efficacy, professional ethics sensitivity, and competence on auditor performance. Also to find out whether aspect of psychological well-being moderate the relationship between role conflict, role ambiguity, self-efficacy, professional ethics sensitivity, and competence on auditor performance.
This study uses primary data by survey method, which is a primary data collection method that uses written statements distributed to 90 auditors who work at public accounting firms throughout Sumatera with criteria for men and women with D3-S2 level of education and tenure less than 10 years. Total questionnaires distributed in this study amounted to 90 questionnaires. Data processing using SmartPLS3.0 version.
The results of study revealed that self-efficacy and role ambiguity affect Auditor Performance, while role conflict, Competence, and professional ethics sensitivity does not affect auditor performance. Then, psycological well-being does not moderate the relationship between role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics and Competence, to auditor performance.
Key words: Role conflict, role ambiguity, self-efficacy, sensitivitas of
professional ethics, competence, auditor performance,
psycological well-being.
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