The Potency of Internal Locus of Control in Moderating the Effect of Role Conflict, Role Ambiguity and Role Overload Upon Auditor Performance
AbstractAuditor performance is an interesting topic in accounting field. There is an increase of the needs related to internal auditor performance as the executive of supervision function as well as assessment function upon the adequacy and effectivity of the implemented management controlling system. This study aimed at getting empirical evidence about the Potency of locus of control in moderating the effect of role conflict, role ambiguity and role overload upon auditor performance. The used theory was role theory and affective eventtheory. The respondents were 41 auditors from area I-IV. The analysis technique was Moderated Regression Analysis(MRA). The finding of this study showed that locus of control weakened the effect of role conflict and ambiguity on auditor performance while locus of control did not moderate role overload on auditor performance.
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