The Effect Of Role Conflict And Role Ambiguity On Audit Quality With Independence As A Moderation Variable

Iqrima Mas Mappangile, Mediaty Mediaty, Andi Kusumawati

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


Role conflict, role ambiguity, role overload, Audit Quality, Independence.

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DOI: http://dx.doi.org/10.52155/ijpsat.v36.2.4951

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