Mukhtaruddin, Mukhtaruddin and Fuadah, Luk Luk and saputri, meilin dina (2022) Independencies as Intervening Variable in Role Conflict and Role Ambiguity on Internal Audit Quality ( Peer review ). Fakultas Ekonomi Universitas Sriwijaya, indonesian Business and Economics Research Network. (Unpublished)
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19. Mukhtarudin Meilin Luk Luk IJCAR 2019.pdf Download (375kB) | Preview |
Abstract
The ways by which government internal control apparatus (GICA) implements internal audit has been found by the supreme audit institutions (SAIs) not to be optimal as it can be seen in their potential misuse of state finance. These findings indirectly show low commitment of the independence (INDP) of the internal auditor. INDP was found to be the most important criteria with effect on internal audit function. The fundamental position of internal audit function creates a challenge for them in maintaining their INDP, as role conflict (RC) and role ambiguity (RA) emerge. This study analysed the effect of direct and indirect RC and RA on internal audit quality (IAQ). The indirect effect was analysed through the use of INDP as the mediating variable. Data was obtained from questionnaires distributed to 180 internal auditors in 15 local governments in South Sumatra. The results showed that the RC have no direct significant effect on IAQ, but have indirect effect on IAQ through mediation of INDP. Meanwhile, RA was found to have significant negative effect both directly and indirectly on the IAQ. With relation to RC on IAQ and with the use of INDP as moderating variable there was full mediation while it has partial mediation in relation to RA.
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62901-Accountant Profession (Profesi) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 31 May 2022 08:18 |
| Last Modified: | 31 May 2022 08:18 |
| URI: | http://repository.unsri.ac.id/id/eprint/69940 |
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