NADYA CAHYANIGRUM, . (2020) PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, ROLE OVERLOAD, DAN SELF-EFFICACY TERHADAP KINERJA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PUSAT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
ABSTRAK NADYA CAHYANINGRUM. Pengaruh Role Conflict, Role Ambiguity, Role Overload, dan Self-Efficacy Terhadap Kinerja Auditor Badan Pengawasan Keuangan dan Pembangunan Pusat. Fakultas Ekonomi. Universitas Negeri Jakarta, 2020. Penelitian ini bertujuan untuk mengetahui pengaruh role conflict, role ambiguity, role overload, dan self-efficacy terhadap kinerja auditor BPKP Pusat. Penelitian ni menggunakan data primer dengan kuisioner yang sudah di uji validitas dan reliabilitas sebelumnya dan disebar kepada responden secara langsung. Responden dalam penelitian ini adalah auditor yang bekerja pada Badan Pengawasan Keuangan dan Pembangun (BPKP) Pusat dengan jumlah 237 responden. Metode penelitian yang digunakan adalah analisis regresi berganda dengan menggunakan persamaan Y = 24,426 – 0,292 X1 – 0,005 X2 – 0,296 X3 + 0,329X4 + . Hasil penelitian menunjukan bahwa role conflict dan role overload berpengaruh negatif terhadap kinerja auditor, self-efficacy memiliki pengaruh positif terhadap kinerja auditor, dan role ambiguity tidak memiliki pengaruh terhadap kinerja auditor. Koefisien determinasi pada penelitian sebesar 26,5 %. Rendahnya role conflict yang terjadi dapat meningkatkan kinerja auditor karena dalam menjalankan tugasnya auditor selalu menjaga sikap profesionalnya, role overload yang terjadi dalam BPKP Pusat rendah maka untuk menjaga kinerja auditor pemerintah dapat memperhatikan Batasan tugas dan waktu untuk menyelesaikan penugasan. Tingginya self-efficacy sangat baik untuk meningkatkan kinerja auditor, namun untuk meningkatkan kepercayaan diri perlu diadakannya pembinaan rutin pada auditor sehingga kepercayaan terhadap kemampuan pengetahuannya meningkat. Sedangkan role ambiguity yang rendah menandakan auditor sudah memahami dengan jelas apa yang menjadi tugas dan fungsinya, namun untuk mempertahankan kinerjanya pemerintah dapat menambahkan pengukuran kinerja untuk auditor. Kata Kunci: role conflict, role ambiguity, role overload, self-efficacy, kinerja auditor. ABSTRACT NADYA CAHYANINGRUM. The Influence of Role Conflict, Role Ambiguity, Role Overload, and Self-Efficacy on the Auditors Performance of Badan Pengawasan Keuangan dan Pembangunan Pusat. Faculty of Economics. Jakarta State University, 2019. This research aims to determine the effect of role conflict, role ambiguity, role overload, and self-efficacy on the performance of central BPKP auditors. This research uses primary data with questionnaires that have been tested for validity and reliability beforehand and distributed to respondents directly. Respondents in this research were auditors who worked at the Badan Pengawasan Keuangan dan Pembangun (BPKP) Pusat with a total of 237 respondents. The research method used is multiple regression analysis using the equation Y = 24.426 - 0.292 X1 - 0.005 X2 - 0.296 X3 + 0.329X4 + . The results showed that role conflict and role overload had a negative effect on auditor performance, self-efficacy had a positive effect on auditor performance, and role ambiguity had no effect on auditor performance. The coefficient in the research was 26.5%. The low role conflict that occurs can improve the auditor's performance because in carrying out their duties the auditor always maintains his professional attitude, the role overload that occurs in the BPKP Pusat is low so to maintain the performance of the auditor the government can pay attention to the Limitation of duties and time to complete the assignment. The high level of self-efficacy is very good for improving auditor performance, but to increase self-confidence it is necessary to hold regular guidance to the auditor so that confidence in his knowledge ability increases. While the low role ambiguity indicates that the auditor has understood clearly what the tasks and functions are, but to maintain its performance the government can add performance measurements for the auditor. Keywords: role conflict, role ambiguity, role overload, self-efficacy, auditor performance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Petrolis Nusa Perdana, S.E., M.Acc 2). Tri Hesti Utaminingtyas, S.E., M.SA |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | Users 1530 not found. |
| Date Deposited: | 04 Mar 2020 10:24 |
| Last Modified: | 04 Mar 2020 10:24 |
| URI: | http://repository.unj.ac.id/id/eprint/4823 |
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