Skripsi

PENGARUH INDEPENDENSI, ROLE STRESSOR, JOB BURNOUT DAN DUKUNGAN SUPERVISOR TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA BPK RI PERWAKILAN PROVINSI SUMATERA SELATAN)

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This study aims to empirically analyze the influence of Independence, Role Stressors, Job Burnout, and Supervisor Support on auditor performance. The population of this study consists of auditors working at the Audit Board of the Republic of Indonesia (BPK) Representative Office of South Sumatra Province. The sample size of this study is 35 auditors, selected using purposive sampling technique. This research employs a quantitative approach with primary data. Data analysis is performed using multiple regression analysis techniques with IBM SPSS version 25. The results indicate that Independence has a positive effect on Auditor Performance, while Role Stressors (Role Conflict, Role Ambiguity, and Role Overload) do not affect Auditor Performance. Furthermore, direct effects show that Job Burnout negatively impacts Auditor Performance, whereas Supervisor Support does not influence Auditor Performance. Additional tests using moderated regression analysis were conducted. The results reveal that Supervisor Support does not moderate the effects of Role Conflict and Role Ambiguity on Auditor Performance.

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Availability

Detail Information

Series Title

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Call Number

T1516592024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xiii, 83 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 190 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

independensi auditor
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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