The Effect Of Role Conflict And Role Ambiguity On Audit Quality With Independence As A Moderation Variable
Abstract
This study aims to measure and analyze the effect of role conflict and role ambiguity on audit quality and the effect of role conflict and role ambiguity on audit quality moderated by auditor independence. The research method used is quantitative research. This research was conducted at the Public Accountant Firm (KAP) in Makassar City, South Sulawesi Province, which includes KAP auditors with a total sample of 86 respondents. Data collection was carried out by distributing questionnaires and testing the research hypothesis using the IBM Statistical Package for Social Sciences (SPSS) analysis tool with the Moderate Regression Analysis (MRA) technique. The results of the study show that role conflict and role ambiguity have a negative and significant effect on audit quality, which means that the higher the level of role conflict and role ambiguity in the auditor, the lower the resulting audit quality will be. In addition, it was found that independence can moderate the effect of role conflict and role ambiguity on audit quality, meaning that the presence of auditor independence can weaken the effect of role conflict and role on audit quality.
Keywords
Full Text:
PDFReferences
Al-khasawneh, A. L., & Futa, S. M. (2013). The Relationship between Job Stress and Nurses Performance in the Jordanian Hospitals: A Case Study in King Abdullah the Founder Hospital. Asian Journal of Business Management, 5(2), 267–275. https://doi.org/10.19026/ajbm.5.5701
Arens, A. A., Elder, R. J., & Beasley, M. S. (2011). Auditing and Verification Services: An Integrated Approach (9th ed.). Indexes.
Bahri, S. (2021).Auditing. Indonesian Science Media.
Baker, C. R. (1977). Management strategy in a large accounting firm. Accounting Review, 576–586.
Brief, A. P., Van Sell, M., & Schuler, R. S. (1981). Role conflict and role ambiguity: Integration of the literature and directions for future research. Human Relations, 34(1), 43–71.
Darwati, Y. (2015). Student tardiness in studies in terms of Attribution Theory from Weiner (Efforts to Find Solutions for Student Tardiness in Studies in Islamic Psychology Study Program STAIN Kediri.
DeAngelo, L. E. (1981). Auditor independence, “low balling”, and disclosure regulation. Journal of Accounting and Economics, 3(2), 113–127. https://doi.org/10.1016/0165-4101(81)90009-4
Please,A., Maidani, & Rinjani. (2022). The Influence of Role Conflict, Role Ambiguity and Role Overload on Auditor Performance at Public Accounting Firms in Bekasi City.E-Journal of Accounting Tsm, 2. http://jurnaltsm.id/index.php/EJATSM
Francis, J. R. (2011). A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory, 30(2), 125–152.
Heider, F. (1958). The psychology of interpersonal relations. John Wiley & Sons Inc. https://doi.org/10.1037/10628-000
Heider, F. (1958). The psychology of interpersonal relations. John Wiley & Sons Inc. https://doi.org/10.1037/10628-000
Leigh, J. H., Lucas Jr, G. H., & Woodman, R. W. (1988). Effects of perceived organizational factors on role stress-job attitude relationships. Journal of Management, 14(1), 41–58.
Litania, L. (2019). Role Conflict, Role Ambiguity, Job Stress, and Audit Quality Inspectorate of Bengkulu Province.Jurnal Fairness, 9(2010), 199–214. https://ejournal.unib.ac.id/index.php/fairness/article/view/15238
Mediaty, M., Pontoh, G. T., Darmawati, D., Usman, H., & Mustafa, S. (2020). Whistleblowing As an Effort to Reduce Fraud Actions. International Journal of Innovative Science and Research Technology, 5(12), 393–400. https://ijisrt.com/assets/upload/files/IJISRT20DEC288.pdf
Mustafa, Z. (2018).behavior Organization in Organizational Management Perspective (A. G. R. Chakti (ed.); 1st ed.). To install Celebes Media Perkasa.
Rebele, J. E., & Michaels, R. E. (1990). Independent auditors’ role stress: Antecedent, outcome, and moderating variables. Behavioral Research in Accounting, 2(1), 124–153.
Robbins, S. P., & Timothy, A. J. (2009). Organizational Behavior (3rd ed.). USA: Pearson International Edition.
Romadhon, A. (2017). The effect of role conflict, auditor professional ethics and independence on audit quality.THESIS-2017.
Saraswati, A. A. S. D., & Badera, I. D. N. (2018). The Influence of Professionalism, Work Experience, Role Conflict and Role Ambiguity on the Performance of KAP Auditors in Bali.E-Journal of Accounting, 23, 982. https://doi.org/10.24843/eja.2018.v23.i02.p07
Sekaran, U., & Bougie, R. (2020). Research Methods For Business : A Skill Building Approach. Hoboken: Wiley.
Sugiyono. (2021). Quantitative, Qualitative Research Methods, and R&D (3rd ed.). CV Alphabet.
Tang, Y.-T., & Chang, C.-H. (2010). Impact of Role Ambiguity and Role Conflict on Employee Creativity. African Journal of Business Management, 4(6), 869–881.
Trisnawati, M., & Sari, M. M. R. (2017). The Effect of Types of Role Stress on Auditor Performance with Burnout as Intervening at KAPs in Bali.Journal of Economic Studies Bulletin, 187–199.
DOI: http://dx.doi.org/10.52155/ijpsat.v36.2.4951
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Iqrima Mas Mappangile
This work is licensed under a Creative Commons Attribution 4.0 International License.