Pembimbing : J. Sumarno

Abstrak:
This research aims to examine the influence of intellectual capability, audit structure, and role conflict of auditor’s performance. The population of this research is an auditor who work at Public Accounting Firm (KAP) in Central Jakarta. In this research respondents amounted to 60 people. Data taken from a questionnaire that distributed to respondents. The result of this research show that intellectual capability doesn’t have a significant influence on auditor’s performance, audit structure has positive impact and significant against the auditor’s performance, and role conflict has negative impact and significant against the auditor’s performance. The value of the coefficient determination shows that intellectual capability, audit structure, and role conflict contributed to the dependent variable (auditor’s performance) by 38,4%, while 61,6% influence by other factor outside the regression model. The conclusion is intellectual capability, audit structure, and role conflict has positive impact and significant against the auditor’s performance.

Keywords: intellectual capability, audit structure, role conflict, performance auditor.