PENGARUH TANGGUNG JAWAB, PENGALAMAN, OTONOMI TERHADAP PRESTASI KERJA AUDITOR DI KANTOR AKUNTAN PUBLIK KOTA SEMARANG

Abstract

This study aims to determine the factors that affect the Job Performance. Factors that affect job performan performance will involve the exercised responsibility, experience, autonomy. The increasing need for quality audits on individual and corporate level, causing the auditor profession in Indonesia experienced rapid development. In order to meet the needs and exercised responsibility, professionals are required to improve job performance in his profession. Profesionals who work with good job performance can improve client satisfaction, credibility and existence.This study analyzed the effect of exercised responsibility, autonomy, experience of job performance improvement in KAP. In addition, to analyze the influence of exercised responsibility and experience of professional autonomy in KAP. This study used a sample of 105 respondents with data analysis using path analysis (path analysis). Based on the results of the study concluded that the exercised responsibility, experience and autonomy, positive effect on job performance. In addition, exercised responsibility and experiences variable positive effect on autonomy. Autonomy increases the influence of exercised responsibility for job performance, as well as autonomy increases the influence of experience on job performance.