PENGARUH STRUKTUR AUDIT DAN PRINSIP ORGANISASI TERHADAP KONFLIK PERAN (STUDI EMPIRIS PERSEPSI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI LAMPUNG)

Dwi Ana Nurrohmah, 12630084 (2016) Pengaruh Struktur Audit Dan Prinsip Organisasi Terhadap Konflik Peran (studi Empiris Persepsi Auditor Pada Kantor Akuntan Publik Di Provinsi Lampung)



ABSTRAK

DWI ANA NURROHMAH, NPM 12630084, Audit Structure and Organization Principles on the Role Conflict (Empirical Study of Perception Auditor in Public Accounting in the Province of Lampung). Thesis Department of Accounting Faculty of Economics, University of Muhammadiyah Metro. Supervisor (1) SUYANTO, S.E., M.Sc., Akt., CA, Supervisor (2) Yulita ZANARIA, S.E., M.Sc., Akt., CA






This study of perception according to auditors, this study aims to prove that the audit structure and organizational principles related to role conflict, and conflict is related to the pressure of work, job satisfaction and the desire to change jobs. The research data was collected through a survey with the number of respondents 43 and used as samples remained for 43 auditor in public accounting in the province of Lampung.


Data analysis using SPSS software with multiple stages, (1) the quality test data for variables used validity and reliability, (2) using the classical assumption of normality and linearity test, (3) test the hypothesis by using multiple regression analysis.


The results showed that the structure of the audit does not affect the role conflict it can not be supported, and the principle of influential organizations 


terhadapa conflicting roles it needs support, and research results for audit structure and principles of the organization said that simultaneously there is a positive relationship to role conflict.


Based on these results, on the audit structure and organizational principles affect positively the role conflict, both variables simultaneously capable of causing a conflict if the auditor's role in the work do not understand about the instructions in the structure of the audit or subsystem within the principles of the organization. This research has implications for the auditor's work have full responsibility for the conduct of examination (audit) objectives are actually achieved.


Based on research may have suggested the auditor's work must understand and comply with the instructions and subsystems in each field in order to avoid role conflict.




Keywords: Audit Structure, Organizational Principles, Role Conflict






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