PENGARUH AUDIT STRUCTURE, ORGANIZATIONAL CITIZENSHIP BEHAVIOUR, TASK COMPLEXITY, DAN ROLE CONFLICT TERHADAP KINERJA AUDITOR INTERNAL DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI

Abstract

The problem examined in this study is how the influence of Audit Structure,
Organizational Citizenship Behavior, Task Complexity, and Role Conflict on Internal
Auditor Performance. The number of previous research results that are inconsistent
makes researchers redevelop this research by adding Job Satisfaction as a moderating
variable. The purpose of this research is to be able to analyze and find empirical evidence
of the influence of all independent variables on the dependent variable under study. This
research was conducted on two State Owned Enterprises engaged in services, namely PT
Pos Indonesia (Persero) and PT Kereta Api Indonesia (Persero) by involving internal
auditors as respondents by distributing research questionnaires. The research methods used in this study are; descriptive statistics, instrument quality test, classic assumption
test and hypothesis test. The results obtained from this study are the variable Audit
Structure and Organizational Citizenship Behavior proven to have a positive effect on
Internal Auditor Performance, whereas the variable Task Complexity and Role Conflict
are proven to have a negative effect on Internal Auditor Performance. Meanwhile the Job
Satisfaction variable that acts as a moderating variable in this study is proven as a
moderating variable that strengthens the influence of Audit Structure and Organizational
Citizenship Behavior on Internal Auditor Performance, but on the other hand weakens
the influence of Task Complexity and Role Conflict on Internal Auditor Performance