The Potency of Internal Locus of Control in Moderating the Effect of Role Conflict, Role Ambiguity and Role Overload Upon Auditor Performance

  • Desiawati Putu Tuwenti Faculty of Economy and Business, Udayana University (Unud), Bali, Indonesia
  • Astika Ida Bagus Putra Faculty of Economy and Business, Udayana University (Unud), Bali, Indonesia
Keywords: role conflict, role ambiguity, role overload, locus of control, auditor performance.

Abstract

Auditor 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.

References

Mardisar, Diani. 2007. Pengaruh Akuntabilitas dan Pengetahuan terhadap Kualitas Hasil Kerja Auditor. SNA X. Makassar.

Robbins, Stephen P. dan Timothy A. Judge. 2008. Perilaku Organisasi Edisi ke-12, Jakarta:Salemba Empat.

Cohen L, Lawrence Manion and Keith Morrison. 2007. Research Methods in Education (Six edition). New York: Routledge.British Journal of Educational Studies.

Khan, Robert L., Donald M. Wolfe, Robert P. Quinn, and J. Diedrick Snoe. 1964. Organizational Stress: Studies in Role Conflict and Ambiguity. New York: Jhon Wiley & Sons, Inc.

Peterson, Robert A. 1995. Relationship Marketing and the Consumer,Journal of the Academy of Marketing Science

Mohr, A.T., dan J.F. Puck. 2003. “Inter-Sender Role Conflicts, General Manager Satisfactionand Joint Venture Performance in IndianGerman Joint Ventures.” Working Paper No. 03/19.

Koo, C.M. dan H.S. Sim. 1999. “On The Role Conflict of Auditors in Korea”. Accounting, Auditing, and Accountability Journal, Vol. 12, No. 2, pp. 206-219

Fanani, Zaenal, Hanif, R. A, dan Subroto, B. 2008. “Pengaruh Struktur Audit, Konflik Peran,dan Ketidakjelasan Peran terhadap Kinerja Auditor”. Dalam Jurnal Akuntansi dan Keungan Indonesia, Volume 5 No. 2. Hal 139-155 Surabaya: Universitas Airlangga

Agustina, Lidya. 2009. “Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peranterhadap Kepuasan Kerja dan Kinerja Auditor (Penelitian pada Kantor Akuntan Publik yang Bermitra dengan Kantor Akuntan Publik Big Four di Wilayah DKI Jakarta)”. Dalam Jurnal Akuntansi, Volume 1 No.1. Hal 40-69 Bandung: Universitas Kristen Maranatha.

Tang, Yung-Tai dan Chang, Cheng-Hua. 2010. Impact of Role Ambiguity and Role Conflict on Employee Creativity. African Journal of Business Management 4: 869-881.

Rosaputri, Rizki, dan Ahyar Yuniawan. 2012. “Pengaruh Konflik Peran dan AmbiguitasPeran terhadap Kinerja Karyawan dengan Variabel Stres Kerja Sebagai Variabel Intervening (Studi pada Karyawan PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Wates)”. Tesis. Semarang: Universitas Diponegoro.

Rahmawati. 2011. Pengaruh Role Stress Terhadap Kinerja Auditor dengan Emotional Quotient sebagai variabel Moderating. Universitas Islam Negri Syarif Hidayatullah.

Hanif, Rheny Afriana. 2013. “Pengaruh Struktur Audit, Konflik Peran, danKetidakjelasan Peran terhadap Kinerja Auditor”. Dalam Jurnal Ekonomi,Volume 21 No.3. Pekanbaru: Universitas Riau.

Yustrianthe, Rahmawati Hanny. 2008. "Pengaruh Flexible Work Arrangement terhadap Role Conflict, Role Overload, Reduced Personal Accomplishment, Job Satisfaction dan Intention to Stay”. Jurnal Bisnis dan Akuntansi,Volume 10 No.3. Hal 127-138 Jakarta: STIE YAI.

Maulana, Ichwan. 2012. "Pengaruh Struktur Audit, Konflik Peran, Ketidakjelasan Peran dan Locus Of Control terhadap Kinerja Auditor (Studi Empiris pada Kantor Akuntan Publik Di Pekanbaru Dan Batam)". Dalam Jurnal Ekonomi. Universitas Riau.

Hamdani, M. 2014. Pengaruh Locus of Control terhadap Konflik Peran dan Ambiguitas Peran dengan Etika Kerja Islami Sebagai Variabel Mediasi. Jurnal Prestasi. 14(1), 1411-1497.

Rotter, J. B. 1966. Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monographs, Vol. 80, pp. 1-28.

Engko, Cecilia dan Gundono. 2007. Pengaruh Kompleksitas Tugas dan Locus of Control Terhadap Hubungan Antara Gaya Kepemimpinan dan Kepuasan Kerja Auditor. Jurnal Ekonomi dan Bisnis.

Solomon, J. 1993. Developing Science and Technology Education: Teaching Science, Technology and Society. Buckingham: Open University Press.

Fogarty G, J. 2000. Factors influencing career decision making in adolescentsand adults. Australia: University of Southern Queensland Toowoomba.

Hanna, Elizabeth, dan Friska Firnanti. 2013. “Faktor-Faktor yang Mempengaruhi Kinerja Auditor”. Dalam Jurnal Bisnis dan Akuntansi, Volume 15 No.1. Hal 13-28 STIE Triasakti.

Spector, P. E. 1988. Development of the work locus of control scale. Psychological of Occupational Psychology, 61, 335-340.

Muawanah, U. dan Indriantoro, N. 2001. Perilaku auditor dalam situasi konflik audit: Peran locus of control, komitmen profesi, dan kesadaran etis. Jurnal Riset Akuntansi Indonesia, 4(2), 133-150.

Brownell, L. and Young, E. H., 1959. Process Equipment Design, 1st Edition, New York: John Wiley and Sons.

Ahmad, Z. dan Taylor, D. 2009. "Commitment to Independence by Internal Auditor: TheEffects of Role Ambiguity and Role Conflict". Managerial Auditing Journal, Vol. 24, No. 9.

Irwandi, A. S., 2002. Analisis Pengaruh Job Insecurity Terhadap Turnover Intention. Tesis. Program Pasca Sarjana Universitas Diponegoro.

Published
2019-02-16
Section
Articles