PENGARUH KOMPENSASI FINANSIAL, KONFLIK PERAN, KETIDAK JELASAN PERAN, TERHADAP KEPUASAN KERJA AUDITOR

(Studi Kasus Kantor Akuntan Publik Di Kota Denpasar)

Abstract

This research study aims to determine the effect of financial competence, role conflict,
role ambiguity, on job satisfaction of auditors who work at the public accounting firm in
Denpasar, Bali, which is registered in the IAPI (Indonesian Public Accountants Association). By
analyzing and testing hypotheses. Concurrently or partially, this research was conducted on 83
auditors who worked for between one year and had audited at least 1 audit at a public
accounting firm in 2019. The research method used in this study was descriptive analysis. The
method used in this study is a non-probability sampling method with the technique of the
sampling method, purposive sampling. The results of this study indicate that financial
compensation, Role Conflict, role ambiguity, simultaneously and partially have an influence on
job satisfaction of auditors who work at the Public Accounting Firm in Denpasar, Bali, which is
listed in IAPI (Indonesian Public Accountants Association) in 2019. Data collection conducted
with questionnaires submitted directly. The number of questionnaires distributed was 73 copies,
but only 50 questionnaires were returned. The results showed that financial compensation had a
significant effect on auditor job satisfaction, role conflict had no significant effect on auditor job
satisfaction, and role ambiguity had a significant effect on auditor satisfaction