Pengaruh Konflik Peran, Ketidakjelasan Peran, Kelebihan Peran, dan Gaya Kepemimpinan terhadap Kinerja Auditor Di Kantor Akuntan Publik Wilayah DKI Jakarta

Gunawan, Hendra; Ramdan, Zulfitry

doi:10.21512/bbr.v3i2.1365

Cited by 6 publications

(16 citation statements)

References 3 publications

(6 reference statements)

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“…The higher role ambiguity, the lower lecturer performance is. This result is consistent with Akgunduz (2015), Apsari & Setiawan (2014), Celik (2013), Nur et al (2016), Gunawan & Ramdan (2012), Agustina (2009), Sari & Suryanawa (2016, Ermawati (2014), Murtiasri & Ghozali (2006), and with Khuong & Yen (2016) but shows the opposite result with Rizwan et al (2014).…”

Section: Discussion and Conclusion 41 Validity Testsupporting

confidence: 78%

“…It means additional new tasks do not affect their performance. This result is consistent with Gunawan & Ramdan (2012) and with Rizwan et al (2014) but shows the opposite result with Akgunduz (2015), Afifah et al (2015), Apsari & Setiawan (2014), Celik (2013), Nur et al (2016), Agustina (2009), Sari & Suryanawa (2016, Ermawati (2014), Murtiasri & Ghozali (2006), and with Khuong & Yen (2016).…”

Section: Discussion and Conclusion 41 Validity Testsupporting

confidence: 75%

“…Nur et al (2016) found that role ambiguity has negative influence on employee performance. Gunawan and Ramdan (2012) also found that role ambiguity has significant influence on the performance of auditors. This result was consistent with Agustina (2009).…”

Section: Role Conflict and Performancementioning

confidence: 89%

“…Murtiasri and Ghozali (2006) found that role overload has no direct influence on job performance. Gunawan and Ramdan (2012) also found that role overload has no effect on the performance of auditors. H3 Role overload has negative influence on lecturer performance.…”

Section: Role Conflict and Performancementioning

confidence: 94%

“…This result was consistent with Murtiasri and Ghozali (2006). Gunawan and Ramdan (2012) determine and obtain empirical evidence on the factors related to the behavior of auditors that could affect the performance of auditors who work in Public Accounting Firm (KAP), Jakarta. This research discusses the factors regarding role conflict, role ambiguity, role excess, and leadership style.…”

Section: Role Conflict and Performancementioning

confidence: 99%

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The mediation effect of burnout on the influence of role stressors towards lecturer performance: Empirical evidence from Indonesia

2018

JBRMR

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The objective of this study which focused on educational industry in Indonesia is to provide empirical evidence about the negative influence of role stressors on lecturer performance. Three major components of role stressors are role conflict, role ambiguity, and role overload. This study also examines burnout as the mediation of role stressors on lecturer performance. Primary data were obtained through distribution copies of questionnaire to the respondents. Eligible respondents were full time lecturers of faculty of economics at private universities in West Jakarta, Indonesia. Hypotheses test uses path analysis. Followings are the research results. Role conflict has no influence on lecturer performance. This result means that the incompatible tasks that have been given to the lecturers do not directly influence their performance. This research proves that role ambiguity and role overload have negative influence directly on lecturer performance. Lecturers need clear frameworks of their tasks.This research successfully proves the mediation of burnout on the influence of three major components of role stressors on lecturer performance. The practical implication of this research is very useful for the management team in managing lecturers in private universities. Continuous new additional task as a form of role conflict will cause burnout and will ultimately has an impact on performance. Unclear role will be confusing to the lecturer and will cause burnout which at the end will create lower lecturer performance. Pressure of too many works to be done or too little time to do so many tasks will cause burnout which at the end will cause lower performance.

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Section: Discussion and Conclusion 41 Validity Testsupporting

confidence: 78%

Section: Discussion and Conclusion 41 Validity Testsupporting

confidence: 75%

Section: Role Conflict and Performancementioning

confidence: 89%

Section: Role Conflict and Performancementioning

confidence: 94%

Section: Role Conflict and Performancementioning

confidence: 99%

See 3 more Smart Citations

The mediation effect of burnout on the influence of role stressors towards lecturer performance: Empirical evidence from Indonesia

2018

JBRMR

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Pengaruh Konflik Peran, Stres Kerja, dan Pemahaman Good Governance Terhadap Kinerja Auditor

Talise¹

2019

E-Jurnal Akuntansi

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In order for auditors to have good performance, a company or Public Accountant Office needs to pay attention to the factors that influence the performance of its auditors. The purpose of this study is to examine and provide empirical evidence on the influence of role conflict, work stress and understanding good governance on auditor performance. This research was conducted at the Public Accounting Firm registered in the Directory published by the Indonesian Institute of Certified Public Accountants in 2018, which amounted to 8 offices with a sample of 60 auditors. Based on the results of the analysis it was found that role conflict partially had a negative and significant effect on auditor performance. Job stress partially does not affect auditor performance. Understanding of good governance partially has a positive and significant effect on auditor performance. Keywords : Role Conflict; Work Stress; Understanding Of Good Governance; Performance.

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Analysis of the Influence of Role Stress on Reduced Audit Quality

Elinda

Iswati²,

Setiawan³

2019

Jurnal Akuntansi

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Reduced Audit Quality is an act of decreasing audit quality that is considered to be a deliberate practice because it reduces the quality of audit work and thereby increasing the possibility of opinion on inappropriate financial statements. Factors affecting reduced audit quality actions arise due to the presence of role conflict, role ambiguity and role overload. This study was conducted to find out the effect of role conflict, role ambiguity, and role overload on reduced audit quality. The sampling was conducted using purposive sampling technique. The number of samples obtained was 44 samples. Data were collected using a questionnaire method via Google Forms on auditors working at public accounting firms in the city of Surabaya and Sidoarjo. Data analysis technique used for hypothesis testing was multiple linear regression analysis. The results of hypothesis testing show that role conflict and role ambiguity have no significant effect on reduced audit quality, but role overload has a significant effect on reduced audit quality.

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Pengaruh Konflik Peran, Ketidakjelasan Peran, Kelebihan Peran, dan Gaya Kepemimpinan terhadap Kinerja Auditor Di Kantor Akuntan Publik Wilayah DKI Jakarta

Abstract: The purpose of this research is to determine and obtain empirical evidence on the factors related to the behavior of auditors that could affect the performance of auditors who work in Public Accounting

Cited by 6 publications

References 3 publications

The mediation effect of burnout on the influence of role stressors towards lecturer performance: Empirical evidence from Indonesia

The mediation effect of burnout on the influence of role stressors towards lecturer performance: Empirical evidence from Indonesia

Pengaruh Konflik Peran, Stres Kerja, dan Pemahaman Good Governance Terhadap Kinerja Auditor

Analysis of the Influence of Role Stress on Reduced Audit Quality

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