International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Vol. 7, Issue 2, pp: (662-668), Month: October 2019 - March 2020, Available at: www.researchpublish.com
The Effect of Role Conflict, Role Ambiguity, and Self-Efficacy on Auditor Performance Ida Ayu Jiva Maheswari1, Ketut Muliartha RM2, I Dewa Nyoman Wiratmaja3, I Wayan Pradnyantha Wirasedana4 1,2,3,4 1,2,3,4
Udayana University
Faculty of Economics and Business, Bali, Indonesia
Abstract: Auditor performance is a result achieved by the auditor in carrying out audit tasks based on skills, experience, and seriousness of time measured by considering quantity, quality, and timeliness. The purpose of this study was to provide empirical evidence of the influence of role conflict, role ambiguity, and Self Efficacy in auditor performance . This research was conducted at the Public Accountant Office in Bali Province. The number of samples are 101 auditors, with a non-probability sampling method and with saturated sampling technique. Data collection through survey method with questionnaire technique. The analysis technique used is multiple linear regression analysis . Based on the results of the study it was found that role ambiguity and self-efficacy had a positive and significant effect on auditor performance, while role conflict had a negative and significant effect on audit performance Keywords: Auditor Performance; Role Conflict; Role Ambiguty; Self Efficacy.
I. INTRODUCTION In this development era makes the competition between companies is getting fierce. Audit on reports of financial companies by the third very necessary in order to increase the credibility of the company, thus obtaining statements financial that can be trusted and used as the basis of decision -making by management. One of the policies that are often pursued by the company is to carry out the examination report financial by the party that is independent, in terms of this accountant public. Management companies require services of third party so that the accountability of financial which is presented to the outside can be trusted, while the outside companies require services of third party to obtain assurance that the statements of financial which is presented by the management of the company can be trusted as the basic decisions that are taken by them ( Mulyadi, 2014: 3). The diversity needs of the services of professional accountants public as an independent party, causing the service profession of accountants public should be accountable to the parties are concerned. Professional accountant public has a responsibility in charge on the trust of the public in the form of sole responsibility and moral responsibility responsible professional. Good or bad accountability are given depending on the auditor performance (Praktiyasi and Widhiyani, 2016). Auditors performance into concern the reports finances in their duties to audit and generate information for the party that is concerned, if the quality of the information that is given increasingly competent means the auditor that has a performance that is good. According Arumsari (2014) Performance Auditor is a result that is achieved by the auditors in carrying out tasks of inspection are based on skills , experience , and the seriousness of time that is measured by considering the quantity, quality, and accuracy of the time. The performance of auditors in public accounting firms is under the spotlight of various parties. The existence of cases that involve accountants public or auditors independently be the reason why the profession is very dilemma (Ramadhanty, 2013). Boynton, et al., (2002) stated that the failure of audit and scandals finance which often happens a lot is caused by not implemented procedures audit that important or not dievaluasinya evidence of the audit with the right and the limitations are inherent in the audit report finance it themselves . Failure audits often happens to be a reflection on the performance of auditors.
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