Influence of Role Ambiguity and Conflicts on the Independence Commitment of Internal Auditor

This study was conducted to assess and identify the infuence of role confict and role ambiguity of the internal auditor independence commitment to work in rural banks Yogyakarta Special Region. Determination of the respondents was conducted by sampling purporsive ie sampling technique based on a certain criteria. The number of questionnaires distributed is as much as 25 questionnaires. This study uses a simple linear regression. Results of analysis in this study indicate that role confict and ambiguity each negatively afect the independence of the internal auditor commitment.Keywords: role confict, role ambiguity, internal auditor independency.

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PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH

Jurnal Wahana Akuntansi ◽

10.21009/wahana.12.021 ◽

2017 ◽

Vol 12 (2) ◽

pp. 105-121

Author(s):

Sutaryo Sutaryo

Keyword(s):

Role Conflict ◽

Role Ambiguity ◽

Code Of Ethics ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Auditor Independence ◽

The State ◽

Internal Auditor ◽

Internal Auditors ◽

Negative Effect

This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.

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Stress Role and Dysfunctional Behavior on The Performance of Internal Auditor

TRIKONOMIKA ◽

10.23969/trikonomika.v14i2.408 ◽

2015 ◽

Vol 14 (2) ◽

pp. 129

Author(s):

Rieke Sri Rizki

Keyword(s):

Role Conflict ◽

Role Ambiguity ◽

Positive Impact ◽

Internal Controls ◽

Internal Auditor ◽

Internal Auditors ◽

Dysfunctional Behavior ◽

Relationship Of ◽

The Relationship ◽

Positive Effect

This study intends to show the relationship of stress role including role conflict and role ambiguity with dysfunctional behavior, and its effect on the performance of internal auditors at BO of BJB Bank. The research design is explanatory survey, with a population of internal auditors (internal controls) throughout BO of BJB Bank which is also a sample. The type of data is cross-section with a collection of questionnaires. The method used is path analysis. The analysis showed: 1) role conflict and role ambiguity did not have a positive effect on the dysfunctional behavior of internal auditor; 2) role conflict and role ambiguity did not adversely affect the performance of the internal auditor; and 5) dysfunctional behavior did not negatively affects the performance of the internal auditor. The reason is that the internal auditors have adequate skills and knowledge in every BO of BJB Bank, so they can control the condition of stress role experienced in low levels. Stressful conditions can serve as constructive stress that brings a positive impact that suppress the emergence of dysfunctional behavior and make stress as a spur to improve their performance.

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Peran Struktur Audit, Role Conflict dan Role Ambiguity terhadap Kinerja Auditor Intern Pemerintah dengan Role Overload sebagai Pemoderasi Atas Pengaruh Struktur Audit terhadap Kinerja Auditor Intern Pemerintah

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v6i01.395 ◽

2019 ◽

Vol 6 (01) ◽

Author(s):

Kustiyani Kustiyani

Keyword(s):

Role Conflict ◽

Structural Equation Model ◽

Structural Equation ◽

Role Ambiguity ◽

Equation Model ◽

Role Overload ◽

Internal Auditor ◽

Internal Auditors ◽

Credit Score ◽

Performance Audit

ABSTRACT Performance is the output of something that has been done that is used to measure a person's overall success rate for a certain period of time compared to the standard of work, targets to be set and agreed. This study analyzes the Audit structure, role conflict, role ambiguity on the performance of internal auditors in government for which role overload as a moderating variables. The population in this study is the government's internal auditor belonging to the Joint Assessment Team Credit Score Auditor consisting of the Arsip Nasional Republik Indonesia, Badan Pengawas Tenaga Nuklir, Lembaga Sandi Negara, Kementerian Pemberdayaan Perempuan dan Perlindungan Anak and Kementerian Koordinator Bidang Pembangunan Manusia dan Kebudayaan. The Metode of sampling using saturation sampling (census). This study used Structural Equation Model (SEM) 4.0 WarpPLS programs to test the hypothesis. The results show that there are a positif effect among Audit structuretoward performance audit of government's internal auditor, there are no effect among role conflict and role ambiguity toward performance audit of government's internal auditor, and role overload is not moderating variable for the relationship Audit structure with performance audit of government's internal auditor. ABSTRAK Kinerja merupakan output/outcome dari sesuatu yang telah dikerjakan yang digunakan untuk mengukur tingkat keberhasilan seseorang secara keseluruhan selama kurun waktu tertentu yang dibandingkan dengan standar hasil kerja, target atau sasaran yang telah ditentukan dan disepakati bersama. Penelitian ini menganalisis struktur audit, role conflict (konflik peran), role ambiguity (ketidakjelasan peran) terhadap kinerja auditor intern pemerintah dimana role overload (kelebihan beban kerja) sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah auditor intern pemerintah yang tergabung pada Tim Penilai Gabungan Angka Kredit Auditor yang terdiri atas Arsip Nasional Republik Indonesia, Badan Pengawas Tenaga Nuklir, Lembaga Sandi Negara, Kementerian Pemberdayaan Perempuan dan Perlindungan Anak serta Kementerian Koordinator Bidang Pembangunan Manuasia dan Kebudayaan. Teknik pengambilan sampel menggunakan teknik sampling jenuh (sensus). Structural Equation Model (SEM) dengan program WarpPLS 4.0 digunakan untuk menguji hipotesis yang diajukan. Hasil Penelitian menunjukkan bahwa struktur audit berpengaruh positif terhadap kinerja auditor intern pemerintah, sedangkan konflik peran dan ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor intern pemerintah serat role overload bukanlah variabel yang dapat memoderasi hubungan struktur audit dengan kinerja auditor intern pemerintah.

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