Pengaruh konflik peran dan ambiguitas peran terhadap komitmen independensi auditor internal pemerintah daerah (studi empiris pada Inspektorat se-Malang Raya) / Meli Nurhayati
| Main Author: | Nurhayati, Meli |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
http://repository.um.ac.id/37345/ |
Daftar Isi:
- ABSTRAKNurhayati.Meli.2017.PengaruhKonflikPerandanAmbiguitasPeranterhadapKomitmenIndependensiAuditorInternalPemerintahDaerah(StudiEmpirispadaInspektoratSe-MalangRaya).SkripsiJurusanAkuntansiFakultasEkonomiProgramS1AkuntansiUniversitasNegeriMalang.PembimbingDr.SriPujiningsihS.E.M.Si.Ak.KataKunciKonflikPeranAmbiguitasPerandanKomitmenIndependensiKomitmenindependensiauditorinternalPemerintahDaerahsangatdibutuhkanuntukmenjalankanfungsipengawasansertafungsievaluasiterhadapsistempengendalian.Independensiauditorinternaldapatdipengaruhidaritingkatkonflikperandanjugaambiguitasperanyangdihadapisaatmenjalankanprofesinya.TujuandaripenelitianiniadalahuntukmengetahuibagaimanapengaruhKonflikPeransertaAmbiguitasPeranterhadapKomitmenIndependensiAuditorInternalPemerintahDaerahSe-MalangRaya.Metodeyangdigunakandalampenentuansampelpenelitianiniadalahmetodepurposivesampling.Jumlahsampeldalampenelitianinisebanyak31responden.AnalisisdatadalampenelitianinimenggunakanteknikanalisisregresilinierbergandadenganbantuansoftwareSPSSversi22.PengujianhipotesismenggunakankoefisiendeterminasinilaistatistikFdannilaistatistikt.Hasilpenelitianmenunjukkanbahwa(1)konflikperanberpengaruhnegatifdansignifikanterhadapkomitmenindependensiauditorinternalPemerintahDaerah(2)ambiguitasperanberpengaruhnegatifdansignifikanterhadapkomitmenindependensiauditorinternalPemerintahDaerah.ABSTRACTNurhayati.Meli.2017.TheInfluenceofRoleConflictandRoleAmbiguitytotheIndependenceCommitmentofLocalGovernmentsInternalAuditor(EmpiricalStudiesontheInspectorateEntireMalang).DepartmentofAccountingFacultyofEconomicsStateUniversityofMalang.AdvisorsDr.SriPujiningsihS.E.M.Si.Ak.KeywordsRoleConflictRoleAmbiguityandIndependenceCommitmentTheindependencecommitmentofLocalGovernmentsinternalauditorisneededtooversightandevaluationfunctionsofthecontrolsystem.Independenceofinternalauditorcanbeinfluencedfromthelevelofroleconflictandroleambiguityfacedwhilecarryingouttheprofession.ThepurposeofthisresearchistodeterminetheRoleConflictandRoleAmbiguitytotheIndependenceCommitmentofLocalGovernmentsInternalAuditorEntireMalang.Themethodusedinthedeterminationofthissampleispurposivesamplingmethod.Thesamplenumberinthisresearchasmany31repondents.AnalysisofthedatainthisresearchusingmultiplelinearregressionanalysiswiththesupportofSPSS22version.ThetestofhypothesisusingthecoefficientofdeterminationthevalueoftheFstatisticandthevalueofthetstatistic.Theresultsoftheresearchshowthat(1)theroleconflicthaveinfluencenegativeandsignificancetotheindependencecommitmentofLocalGovernmentsinternalauditor(2)TheroleambiguityhaveinfluencenegativeandsignificancetotheindependencecommitmentofLocalGovernmnetsinternalauditor.