PENGARUH INDEPENDENSI AUDITOR INSPEKTORAT TERHADAP KUALITAS AUDIT DENGAN ROLE CONFLICT DAN ROLE AMBIGUITY SEBAGAI VARIABEL MODERASI (Studi pada auditor inspektorat provinsi, kabupaten, dan kota daerah NTB)
| Main Authors: | , RUSDI, , Drs. Sugiarto, M.Acc., M.B.A., CMA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/120764/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60802 |
Daftar Isi:
- This study aims to empirically examine the effect on audit quality and independence of the testing role conflict and role ambiguity as a moderating variable negatively affect direct relation to the independence of audit quality. This study tried to lift the conflicts that exist within the organization as a factor that weakened the relationship auditor independence on audit quality. The object of this experiment is inspectorate auditors who work at the inspectorate office of district and city in ragion of Nusa Tenggara Barat (NTB) at the island of Lombok. Sampling technique using purposive sampling by distributing questionnaires. Data analysis method is used residual test to enforce moderation as a pure moderator variable. The results of this study showed that the variables significantly positively independence on audit quality and independence of the interaction between role ambiguity negatively affect to audit quality. This result gives the sense that independence is one of the factors that can improve the quality of the audit. While, the interaction or moderating effects of role ambiguity can undermine auditor independence relations inspectorate to audit quality. In another sense in that role ambiguity is experienced auditor ispektorat can reduce audit quality results despite having independence. The Contribution of this study is to provide an overview on the government that the role ambiguity experienced auditor inspectorate within the organization is one of the factors that can reduce the influence of auditor independence inspectorate to get a quality audit.