ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI JOB PERFORMANCE AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SEMARANG

Abstract

The purpose this study is to determine the factors that affect job performance. The factors that affect job performance is exercised such responsibility, job experience, job Autonomy and role ambiguity. The increasing need for quality audits on individual and corporate level, causing the auditor profession in Indonesia have grown significantly. In order to meet the needs and responsibilities, the professional must be able to improve job performance in the profession.Professionals who work with good job performance can improve client satisfaction, credibility and existence. This research was conducted at a public accountant in Semarang. Total sample set of 64 respondents using a purposive sampling method. As independent variables, namely exercised responsibility, job experience, job autonomy and role ambiguity, whereas the dependent variable is job performance. The analysis used include test validity, test reliability, test the classical assumption, multiple linear regression analysis and hypothesis testing which includes the F test, t test and coefficient of determination ( 2 R ). The results of this study using regression analysis showed that variables exercised responsibility, job experience and job Autonomy positive effect on job performance, and role ambiguity variables negatively affect job performance. Results of analysis using the t test can be known exercised responsibility, job experience, job and role ambiguity Autonomy significant effect on job performance. The analysis using the coefficient of determination found that 61.5 percent of job performance variation can be explained by the variables investigated in this study and 38.5 percent is explained by other factors outside the model