PENGARUH ROLE AMBIGUITY DAN ROLE CONFLICT TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL
Abstract: This study aims to
determine the influence of role conflict (role conflict) against the
commitmentof internal auditors’ independence, and know the effect of role
ambiguity (role ambiguity) ofthe Internal Auditor independence commitment. Data
was collected through primary method byusing a questionnaire. Then performed
the data analysis that includes classical assumption test,F test, t test, and
analysis of coefficient of determination (R2). To analyze using SPSS softwareversion
16. Based on research result shows that role conflict has a significant
negative effect oncommitment to the independence of internal auditors, and role
ambiguity (role ambiguity) has asignificant negative effect on commitment to
the independence of internal auditors. While basedon simultaneous test (F
test), role conflict (role conflict) and role ambiguity (role ambiguity) havean
influence on the commitment of internal auditor independence.
Keywords: professionalism,
role conflict (role conflict), role ambiguity (role conflict), commitment to
the independence of internal auditors
Penulis: Angga Prasetyo,
Marsono Marsono
Kode Jurnal: jpakuntansidd110239
