Image of Pengaruh Konflik Peran Dan Ambiguitas Peran Terhadap Komitmen Independensi Auditor Internal Pemerintah Daerah (Studi Empiris Pada Inspektorat Kota Batam)
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Pengaruh Konflik Peran Dan Ambiguitas Peran Terhadap Komitmen Independensi Auditor Internal Pemerintah Daerah (Studi Empiris Pada Inspektorat Kota Batam)

This research aims to examine the influence of role conflict and role ambiguity to the governmen internal auditors’ commitment to independence. Research variables operationally elaborated in several dimensions. Variable commitment to independence elaborated into three dimensions, namely a strong belief in values, a willingness to exert considerable effort, and a strong personal desire. Variable role conflict elaborated into three dimensions, namely inter-role conflict, intra-sender role conflict, and personal role conflict. Variable role ambiguity elaborated into six dimensions, namely guidelines, task, authority, responsibilities, standars, and time. The population of this research is the Batam city Regional Inspectorate officers, who participate in regular inspection as te internal auditor of the government, with the number of 40 officers where all of them became the respondents for this research. The data taken from questionnaires distributed to all respondent. The data were analyze using multiple regression analysis. The results of this research show that (1) role conflict is significantly positively related to commitment to independence of inspectorate officers and (2) role ambiguity is significantly positvely related to commitment to independence of inspectorate officers. Keywords: Internal Auditing, Role Conflict, Role Ambiguity and Commitment to Independence

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0051)
02 03. 117 (0051)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0051)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
xi, 69 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0051)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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