The Effect of Role Conflict, Role Ambiguity, and Workload onAuditorPerformanceinBali

ABSTRACT:Auditor performance plays an important role in the audit implementation. The purpose ofthisstudy is to determine and empirically prove the effect of role conflict, role ambiguity, and workload onauditorperformance in Bali. This research was conducted at the Bali Province Public Accountant Office. Thesamplingmethodusedwaspurposive samplingmethodwhere the samplingtechnique wastaken withcertainconsiderations. The number of samples in this study were 87 auditors. The data was collected through asurveymethod using a questionnaire. The analysis technique used is multiple linear regression. Based on theresults ofthe analysis, it was found that role conflict, role ambiguity, and workload had a negative effect onauditorperformance. This shows that the higher the role conflict, role ambiguity, and workload of the auditors,theauditorperformancewillbedecreased.

KEYWORDS:roleconflict,roleambiguity,workload,auditorperformance