The Effect of Role Conflict, Role Ambiguity, and Self-Efficacy on Auditor Performance

Ida Ayu Jiva Maheswari, Ketut Muliartha RM, I Dewa Nyoman Wiratmaja, I Wayan Pradnyantha Wirasedana

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.

Title: The Effect of Role Conflict, Role Ambiguity, and Self-Efficacy on Auditor Performance

Author: Ida Ayu Jiva Maheswari, Ketut Muliartha RM, I Dewa Nyoman Wiratmaja,  I Wayan Pradnyantha Wirasedana

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Research Publish Journals

Vol. 7, Issue 2, October 2019 – March 2020

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The Effect of Role Conflict, Role Ambiguity, and Self-Efficacy on Auditor Performance by Ida Ayu Jiva Maheswari, Ketut Muliartha RM, I Dewa Nyoman Wiratmaja, I Wayan Pradnyantha Wirasedana