Role Ambiguity, Role Conflict, Auditor Competence on Audit Quality: The Mediating Effects of Auditing Planning and Independence

Reduced Audit Quality is an act of decreasing audit quality that is considered to be a deliberate practice because it reduces the quality of audit work and thereby increasing the possibility of opinion on inappropriate financial statements. Factors affecting reduced audit quality actions arise due to the presence of role conflict, role ambiguity and role overload. This study was conducted to find out the effect of role conflict, role ambiguity, and role overload on reduced audit quality. The sampling was conducted using purposive sampling technique. The number of samples obtained was 44 samples. Data were collected using a questionnaire method via Google Forms on auditors working at public accounting firms in the city of Surabaya and Sidoarjo. Data analysis technique used for hypothesis testing was multiple linear regression analysis. The results of hypothesis testing show that role conflict and role ambiguity have no significant effect on reduced audit quality, but role overload has a significant effect on reduced audit quality.

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JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS

SIMAK ◽

10.35129/simak.v17i01.71 ◽

2019 ◽

Vol 17 (01) ◽

pp. 42-83

Author(s):

Richard Wiratama ◽

Suwandi Ng ◽

Lukman Lukman

Keyword(s):

Role Conflict ◽

Role Ambiguity ◽

Audit Quality ◽

Job Burnout ◽

Role Overload ◽

Public Accounting ◽

Accounting Firms ◽

Accounting Firm ◽

Role Stressors ◽

Quality Practices

The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout. Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis. The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.

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Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress

International Journal of Social Science and Business ◽

10.23887/ijssb.v4i3.28389 ◽

2020 ◽

Vol 4 (3) ◽

pp. 444

Author(s):

Mertyani Sari Dewi ◽

Made Dwi Ferayani ◽

Gusti Putu Eka Kusuma

Keyword(s):

Empirical Evidence ◽

Role Conflict ◽

Structural Equation ◽

Role Ambiguity ◽

Audit Quality ◽

Workplace Spirituality ◽

Role Stress ◽

Equation Modeling ◽

Role Overload ◽

Public Accounting

This research is motivated by the importance of auditor performance in determining the performance of quality public accounting firm (KAP). The ability of auditors in a professional manner in using audit techniques and procedures to improve audit quality has an effect on the resulting performance. The study was conducted to provide empirical evidence regarding efforts to improve auditor performance through Tri Hita Karana-based workplace spirituality, hardiness personality and role stress in Public Accounting Firms (KAP) throughout Bali Province. The population in this study were all KAP auditors in Bali Province who were listed in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. The sampling technique was purposive sampling with the criteria used by the sample, including the auditors working in KAP throughout Bali Province. is still actively operating and has a minimum of 1 year of service or audit experience. This research was tested using a variance based structural equation model (Structural Equation Modeling-SEM) or Component based SEM with the SmartPLS 3.0 analysis tool. The test results show empirical evidence that Tri Hita Karana-based workplace spirituality weakens the effect of role conflict on auditors' performance, but Tri Hita Karana-based workplace spirituality does not moderate the effect of role ambiguity and role overload on auditor performance, while hardiness personality cannot moderate the effect of role conflict on performance. auditors, but hardiness personality weakens role ambiguity and role overload on auditor performance.

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The Effects of Role Conflict and Role Ambiguity on Team Performance and the Mediating Effects of Relationship Conflict and Task Conflict among Hospital Employees

Journal of Health Informatics and Statistics ◽

10.21032/jhis.2019.44.2.172 ◽

2019 ◽

Vol 44 (2) ◽

pp. 172-180

Author(s):

Tae Kyoung Kim ◽

Jae Hoon Ji ◽

Hee Kyoung Shin

Keyword(s):

Role Conflict ◽

Team Performance ◽

Role Ambiguity ◽

Task Conflict ◽

Relationship Conflict ◽

Mediating Effects ◽

Hospital Employees ◽

And Task

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Moderator effects of personality traits on the relation between role conflict, role ambiguity and burnout

PsycEXTRA Dataset ◽

10.1037/e538922013-174 ◽

2005 ◽

Author(s):

M. Mainville ◽

A. Boucher ◽

J. Bolduc-Teasdale ◽

A.-M. Gagnon ◽

M.-C. Laughrea ◽

...

Keyword(s):

Personality Traits ◽

Role Conflict ◽

Role Ambiguity ◽

Moderator Effects

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Role Conflict and Role Ambiguity Scales--Revised

PsycTESTS Dataset ◽

10.1037/t02388-000 ◽

1983 ◽

Keyword(s):

Role Conflict ◽

Role Ambiguity

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Evaluation of the Effects of a Bullying at Work Intervention for Middle Managers

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph17207566 ◽

2020 ◽

Vol 17 (20) ◽

pp. 7566

Author(s):

Elena Baixauli ◽

Ángela Beleña ◽

Amelia Díaz

Keyword(s):

Quality Of Life ◽

Conflict Resolution ◽

Role Conflict ◽

Leadership Practices ◽

Role Ambiguity ◽

Middle Managers ◽

Second Phase ◽

Communication Effects ◽

Work Intervention

The aim of the study is to evaluate the effects of a workplace bullying intervention based on the training of middle managers regarding bullying awareness, the consequences of bullying, strategies in conflict resolution and mediation/negotiation abilities. Overall, 142 randomly selected middle managers participated in the study. First, participants completed an information record and two scales assessing bullying strategies, role conflict and role ambiguity. The last two scales were completed again in a second phase three months after the intervention had finished. The intervention produced a decrease in the following bullying strategies: effects on self-expression and communication, effects on personal reputation and effects on occupational situation and quality of life, with all of the mentioned bullying strategies being suffered by part of the sample. In addition, the conflict role decreased in the group which received the intervention. Moreover, the decrease in the effects of the bullying strategy effects on occupational situation and quality of life was especially important in managers with higher responsibilities within the workplace. Results are discussed in the framework that (1) leadership practices and, more specifically, conflict resolution skills are strongly responsible for bullying at work; and (2) the importance of intervening in the early stages of the bullying process as a key element in the correction, but also as a potential prevention element, of bullying in the workplace.

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