scholarly journals The Influence of Role Conflict, Role Ambiguity and Role Overload on Auditor Performance (Empirical Study at the BPK Representative Office of the Republic of Indonesia in Maluku Province)

2020 ◽  
Vol 5 (36) ◽  
pp. 37-55
Author(s):  
Khalid Faris Alyamy ◽  
Loh Sau Cheong

Owing to the emotionally demanding work context, emotional exhaustion is conceived as a general concern in special education. In a group of 216 special education teachers in the Kingdom of Saudi Arabia, this research has investigated the direct effect of role ambiguity, role conflict, and role overload on teacher’s emotional exhaustion. Participants completed the scales of emotional exhaustion, role conflict, role Ambiguity, role overload, affective engagement, and teaching satisfaction. Structural Equation Modelling Analysis (SEM) has been adopted for testing the hypotheses of this research. Results indicate that role overload had a positive significant direct impact on emotional exhaustion. Similarly, role conflict shows a positive significant direct impact on emotional exhaustion, whereas role ambiguity has a negligible direct impact on emotional exhaustion. The estimation of the indirect path between measurements of role stressors and emotional exhaustion through teaching contentment reveals that teaching contentment mediates the effect of role conflict on emotional exhaustion. The research suggests that there is no intervention effect of teaching contentment on the impact of role overload on emotional exhaustion and the impact of role overload and role conflict on emotional exhaustion is mediated by affective engagement. The research recommends further studies to explore the direct and indirect effect of role ambiguity on emotional exhaustion.


2017 ◽  
Vol 13 (1) ◽  
pp. 147-166 ◽  
Author(s):  
Yan Zhang ◽  
Yun-Hui Xie

ABSTRACTAuthoritarian leaders make unilateral decisions and prevail over subordinates. Such leadership, as a style of exercising formal authority and position power, may inhibit employees’ extra-role behaviors in the hierarchical role structure. We explore employees’ role perceptions to better understand how supervisors’ authoritarian leadership decreases extra-role behaviors (OCBs). Authoritarian behavior is expected to generate subordinate perceptions of role conflict, role ambiguity, and role overload, with consequent negative effects on OCB. Hypotheses are tested using data from 613 subordinate – supervisor dyads. Empirical results indicate that authoritarian leadership increases subordinate role conflict and overload which then decreases OCB. Authoritarian behavior also increases role ambiguity, but role ambiguity is not associated with OCB. The article concludes with research suggestions and practical implications.


2019 ◽  
Vol 12 (2) ◽  
pp. 281
Author(s):  
Desti Ranihusna ◽  
Nury Ariani Wulansari ◽  
Dikha Karuma Asiari ◽  
Reza Enindra Syahputra

<p>The primary function of nurses in inpatient services is to provide optimal services for patients with serious illnesses.Therefore, nurses’ job satisfaction should not be taken for granted. The role overload can influence job satisfaction at workplaces. The role overloaand job stress have negative effect. However, the nurses can still have job satisfaction, if the role overload is at low level. The other factor that influences job satisfaction is role ambiguity. The aim of this study is to analyze the factors that determine job satisfaction of nurses, work at the hospital and the job stress impacts on job satisfaction. The samples of this study were 170 respondents. This study applied quantitative design with path analysis. The role overload and job stress have negative and significant influence on job satisfaction. The role overload and role ambiguity have a positive and significant impact on job stress. The role ambiguity does not influence job satisfaction. Job stress mediates the role ambiguity to job satisfaction. The next research can develop variables that can mediate the influence of role ambiguity and role conflict on job satisfaction, for example, burnout and performance variables.</p>


2019 ◽  
Vol 23 (2) ◽  
pp. 301
Author(s):  
Angela Isabel Elinda, Sri Iswati, Pikar Setiawan

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.


Author(s):  
Tariku Abdi ◽  
José Peiró ◽  
Yarid Ayala ◽  
Salvatore Zappalà

Literature suggests that job satisfaction and health are related to each other in a synergic way. However, this might not always be the case, and they may present misaligned relationships. Considering job satisfaction and mental health as indicators of wellbeing at work, we aim to identify four patterns (i.e., satisfied-healthy, unsatisfied-unhealthy, satisfied-unhealthy, and unsatisfied-healthy) and some of their antecedents. In a sample of 783 young Spanish employees, a two-step cluster analysis procedure showed that the unsatisfied-unhealthy pattern was the most frequent (33%), followed by unsatisfied-healthy (26.6%), satisfied-unhealthy (24.8%) and, finally, the satisfied-healthy pattern (14.3%). Moreover, as hypothesized, discriminant analysis suggests that higher levels of job importance and lower levels of role ambiguity mainly differentiate the satisfied-healthy pattern, whereas overqualification and role overload differentiate, respectively, the unsatisfied-healthy and satisfied-unhealthy patterns. Contrary to our expectations, role conflict also characterizes the satisfied-unhealthy pattern. We discuss the practical and theoretical implications of these findings.


SIMAK ◽  
2019 ◽  
Vol 17 (01) ◽  
pp. 42-83
Author(s):  
Richard Wiratama ◽  
Suwandi Ng ◽  
Lukman Lukman

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.


2008 ◽  
Vol 43 (4) ◽  
pp. 373-378 ◽  
Author(s):  
Kirk Brumels ◽  
Andrea Beach

Abstract Context: Whenever professionals have multiple role obligations in the workplace, they face potential professional role complexities. Objective: To examine whether certified athletic trainers (ATs) employed at the collegiate level experienced professional role complexities, and if so, what effect those complexities had upon their job satisfaction and intent to leave a current position or the profession. Design: Survey. Setting: We used Internet survey methods to gather information from 1000 randomly selected collegiate ATs regarding the amount of stress they felt due to role complexities. Patients or Other Participants: We obtained a random sample of e-mail addresses for 1000 collegiate ATs in the United States and contacted these individuals with an invitation to participate. A total of 348 usable responses were received, for a 36% response rate. Main Outcome Measure(s): The role complexity aspect of the survey consisted of 45 questions addressing role ambiguity, role overload, role incongruity, role incompetence, and role conflict. The job satisfaction portion consisted of global questions regarding overall job satisfaction and intent to leave the job or profession. Results: A total of 38% of respondents experienced moderate to high stress levels from role overload, whereas 23% and 22% had moderate to high levels of stress from role ambiguity and role conflict, respectively. Clinicians and joint appointees who reported moderate to high levels of stress from role complexity issues had lower job satisfaction and more frequent thoughts of leaving than did their faculty counterparts. Conclusions: The majority of collegiate ATs experienced low levels of professional role complexities and were relatively satisfied with their jobs. However, collegiate ATs began to experience less job satisfaction and more thoughts of leaving when moderate to high stress levels occurred due to role ambiguity, overload, incongruity, incompetence, and conflict. Lessening the stress due to role complexities is critical to positive employment experiences for ATs employed in higher education.


2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Lina ◽  
Budi Hartono Kusuma

This study aims to provide empirical evidence about the positive effects of role stressors on burnout. Role stressor consists of role conflict, role ambiguity, and role overload. This study also wants to prove the difference level of burnout based on gender. The research data is the primary data that are obtained through the distribution of questionnaires to the respondents. The respondents were selected by using purposive sampling method. The specified criteria are as follows: last year students from undergradate accounting program at a private university in Tangerang. Hypothesis testing using multiple regression test and independent sample t test. The results revealed that role ambiguity and role overload have positive effect on burnout meanwhile role conflict has no effect on burnout. Differences in burnout based on gender can not be proven through the results of this study. Keywords: Role Stressor, Burnout, Gender


2020 ◽  
Author(s):  
Simon Ntopi ◽  
Ellen Chirwa ◽  
Alfred Maluwa

Abstract Background: Health Surveillance Assistants (HSAs) are community-based health workers in Malawi, responsible for health services delivery at the community level. The prevalence of high role stressors among health surveillance assistants (HSAs) is a very important issue to strengthen the delivery of the essential health package at the community level; however, data on the prevalence of these role stressors to help understand more about the role stressors among HSAs is unavailable. This study aimed to investigate the prevalence of role stressors and its associated factors among HSAs. Methods: A cross-sectional study design was used in this study to collect data from January 2017 to December 2017. Data were collected from 430 HSAs from the districts of Mangochi, Lilongwe and Mzimba using a self-administered structured questionnaire was hand delivered to a total of 455 HSAs (response rate of 94.5%). Role ambiguity and role conflict was measured using a 13-item Rizzo et al. role conflict and ambiguity (RCA) scale; role overload was measured using a 9-item Reilly role overload scale and the job tasks for HSAs were measured using Burgal et al. modified version of the task inventory scale. Factors for role stressors were analyzed using the principal component analysis (PCA) and multiple linear regression model. Results: Of the respondents 3% had high risk for RA, 51.20% RC and 49% RO. Role stressors are prevalent among HSAs in Malawi. HSAs who were resident in rural areas, female, and performing additional clinical roles experienced significant levels of role stressors. Interestingly, no statistically significant associations were found between role stressors and the years at service post, age and the district of work. Conclusion: This is the first study of occupational role stressors in Malawi. Role stressors are prevalent among HSAs. Interventions aimed at improving supervision, training and task regulation by an independent regulatory body may support to reduce role stressors among HSAs. Keywords : health surveillance assistants, role ambiguity, role conflict, role overload, role stressors


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