PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KECERDASAN EMOSIONAL TERHADAP KINERJA AUDITOR

Abstract

This study to purpose of improved the effect of audit structure, role conflict, role ambiguity and emotional intelligence on the performance of auditors. Prior to this study first conducted sample collection. In this study used 50 people who work in the environmental auditor Public Accountant (KAP) selected using purposive sampling method. Types of data used are primary data obtained through questionnaires. In this study used two categories of variables. The first independent variable is the structure of the audit, role conflict, role ambiguity and emotional intelligence. The second dependent variable is the performance auditor. In order to perform hypothesis testing have been used multiple regression models and statistical t-test. Based on the results of hypothesis testing found that the structure of the audit, role conflict and emotional intelligence does not significantly influence the performance of KAP auditors working in the area of Padang and Pekanbaru, while role ambiguity significantly influence the performance of auditors in the area of Padang and Pekanbaru.

Keywords       Audit Structure, Role Conflict, Role Ambiguity, and Performance Auditor