DAMPAK ROLE CONFLICT, ROLE AMBIGUITY, ROLE OVERLOAD, DAN TINGKAT TOLERANSI AMBIGUITAS TERHADAP JUDGMENT AUDITOR
| Main Authors: | , Atika Jauharia Hatta H, , Prof. Dr. Zaki Baridwan, M.Sc., Ak. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/128585/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=68938 |
Daftar Isi:
- Public accountant/auditor is a profession that is susceptible to the condition of the pressure (stress) due to the demands of the job. Consequences and outcomes of this pressure is not always negative (distress), but can also be positive (eustress), depending on individual perceptions, interpretations, reactions to stress and stressors, and how individuals can manage their sensors. This study intends to examine the effect of work stress (role stress) on the auditors job performance (judgment). Three forms of role stress that was tested in this study is the role ambiguity, role conflict, and role overload. This study also intends to investigate whether the characteristics of individuals which is tolerance of ambiguity will moderate the relationship between role ambiguity and auditor judgment. Data collected using the internet-based experiments. Design of the experiment using a between subject, with junior auditor who worked at a public accounting firm as the subject. The dependent variable in this study is the auditor's judgment, while the independent variable is the role conflict, role ambiguity, and role overload. Using repeated measures ANOVA the results of the study indicate support for the Role Theory proposed by Kahn et al. (1964), when the role is role overload (RO), role conflict coupled with role overload (RC+RO), role ambiguity (RA) and role conflict that arises along with the role ambiguity (RC+RA). The results of hypotheses testing related to the tolerance of ambiguity failed to get the support of evidence.