PUTRA, ADE KRISNA (2023) PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, DAN ROLE OVERLOAD TERHADAP REDUCED AUDIT QUALITY BEHAVIOR: STUDI PADA BPK PERWAKILAN PROVINSI SULAWESI UTARA. Masters thesis, Universitas Tarumanagara.
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Abstract
ABSTRAK Peran auditor pada dasarnya memiliki beban kerja yang tinggi, tidak terkecuali auditor pemerintah. Beban kerja sebagai auditor tidak hanya timbul dari sisi teknis pekerjaannya, namun dari segi nonteknis. Peran sebagai auditor menimbulkan tekanan atau stress berupa role conflict, role overload dan role ambiguity, atau sering disebut Role Stressor, yang dapat berujung pada penurunan kualitas pekerjaan. Penelitian ini bertujuan untuk menguji pengaruh dari Role Conflict, Role Ambiguity, dan Role Overload, terhadap Reduced Audit Quality Behavior di Badan Pemeriksa Keuangan Provinsi Sulawesi Utara. Penelitian ini merupakan penelitian kuantitatif deskriptif yang menggunakan kuesioner sebagai media pengumpulan data dan disebar kepada dengan auditor. Metode pengolahan data menggunakan Regresi Linier Berganda. Responden terdiri dari 104 orang pemeriksa di BPK Perwakilan Provinsi Sulawesi Utara yang memiliki pengalaman minimal dua kali penugasan audit. Hasil penelitian menunjukkan bahwa Role Ambiguity berpengaruh positif dan signifikan terhadap Reduced Audit Quality Behavior sedangkan Role Conflict dan Role Overload berpengaruh positif namun tidak signifikan terhadap Reduced Audit Quality Behavior. Kata Kunci: Role Stressor, Role Conflict, Role Ambiguity, Role Overload, Reduced Audit Quality Behavior. ABSTRACT The role of auditors basically has a high workload, and government auditors are no exception. The workload as an auditor does not only arise from the technical side of the job, but also from the non-technical side. The role as an auditor creates pressure or stress in the form of role conflict, role overload and role ambiguity, or often called Role Stressor, which can lead to a decrease in the quality of work. This research aims to examine the influence of role conflict, role ambiguity, and role overload on reduced audit quality behavior at BPK Perwakilan Provinsi Sulawesi Utara. This is a descriptive quantitative research that uses questionnaire as a data collection medium and is distributed to auditors in BPK Perwakilan Provinsi Sulawesi Utara. Data analysis technique used is Multiple Regression Analysis. Respondents consisted of 104 auditors at BPK Perwakilan Provinsi Sulawesi Utara with at least two audit assignments experience. The research results show that Role Ambiguity has a positive and significant effect on Reduced Audit Quality Behavior, while Role Conflict and Role Overload have a positive but insignificant effect on Reduced Audit Quality Behavior. Keywords: Role Stressor, Role Conflict, Role Ambiguity, Role Overload, Reduced Audit Quality Behavior.
| Item Type: | Thesis (Masters) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 06 Aug 2024 08:20 |
| Last Modified: | 08 Aug 2024 03:09 |
| URI: | http://repository.untar.ac.id/id/eprint/43738 |
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