Image of Pengaruh Kompleksitas Tugas, Perilaku Etis Dan Pelatihan Audit Terhadap Kinerja Auditor Inspektorat Yang Dimoderasi Dengan Konflik Peran (Studi Pada Auditor Inspektorat se Provinsi Riau)
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Pengaruh Kompleksitas Tugas, Perilaku Etis Dan Pelatihan Audit Terhadap Kinerja Auditor Inspektorat Yang Dimoderasi Dengan Konflik Peran (Studi Pada Auditor Inspektorat se Provinsi Riau)

SUMMARY
Auditor performance is a manifestation of work carried out in achieving better or more prominent work results towards achieving organizational goals. The achievement of better auditor performance must be in accordance with certain standards and time periods. Auditor performance is the result of work achieved by the auditor in carrying out his duties, in accordance with the responsibilities given to him and becomes one of the benchmarks used to determine whether a job done will be good or vice versa. The performance of auditors is a major concern, both for clients and the public, in assessing the results of audits conducted. If the auditor's performance is good, it will produce financial statements that are reasonable and in accordance with Financial Accounting Standards, so that the public obtains reliable financial information in decision making. This study aims to examine and analyze the effect of task complexity, audit training and role conflicts on auditor performance moderated by role conflicts in the Inspectorate apparatus in Riau Province The population in this study amounted to 297 respondents with a research sample of 265 respondents. The research method was carried out by survey using questionnaires. The data analysis used in this study is Structural Equation Modelling (SEM) Warp PLS.
The results of testing the research hypothesis show that Task Complexity negatively affects Auditor Performance. Ethical behavior and training have a positive effect on auditor performance. Role conflict affects the relationship between task complexity, ethical behavior and training to auditor performance. Based on this research, the theoretical implications can give stronger consideration to previous research and theories that have been explained. The managerial implications in this study include the expected auditors of the Inspectorate in Riau Province to be able to improve their performance so that they always produce quality audits.

Key words: Task Complexity, Ethical Behavior, Auditor Performance Audit
Training and Role Conflict

Ketersediaan
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Perpustakaan Universitas Riau 1910247700
1910247700
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1910247700
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
1910247700
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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